Carbon cloth was impregnated into PTFE emulsion. PTFE is a fluoropolymer used as a coating material in various fields due to its hydrophobicity and excellent mechanical properties. In this study, PTFE emulsion was prepared different particle size of 5~500 nm and $3{sim}5{mu}m$. FE-SEM and FT-IR spectroscopy were used microscopic observation and investigation of chemical structure change after PTFE coating. Mass variations, gas permeability and water contact angles were analyzed to determine a GDL performance of PTFE coated carbon cloth. PTFE coated carbon cloth show different mass increase according as PTFE concentration and the number of coating times. Water contact angle of PTFE coated carbon cloth was not effected by size of PTFE particle and the number of coating time; meanwhile, gas permeability was rapidly changed at carbon cloth coated by emulsion with size of $3{sim}5{mu}m$ PTFE particle.