In this study, we experimented that how to synthesis waterborne urethane-epoxy hybrid resin for leather garment coatings. First of all, We had analyzed datas by FT-IR, SEM and TGA for the machanical properties. By instruments analysis measurement we confirmed that synthesis of urethane and epoxy. In this experiment we knew that polyurethane and urethane-epoxy hybrid resin have 4~5 grades of solvent resistance. Tensile strength measured in the urethane-epoxy resin(epoxy 12%, 2.033$kg_f/mm^2$) had the most strong strength than polyurethane(1.833 $kg_f/mm^2$) emulsion samples. Also urethane-epoxy hybrid resin had better result than polyurethane in acid resistance and abrasion test. As hight proportion of epoxy in hybid resin, we obtained low elongation and low flexibility. In this result, the mechanical properties of waterborne polyurethane-epoxy hybrid resin showed that how effect in leather coating by ratio of epoxy emulsion.