This study surveyed on the synthesis of one-step type hydrophilic non-porous PU resin and the physical property of the coated fabric for the garment. Three kinds of chain extender such as MEG, 1,4-BD and NPG were used for the preparation of one-step type hydrophilic non-porous PU resin in order to examine the effect of chain extender on the physical properties of PU-coated fabric. And the effects of isocyanate on the physical properties of PU coated fabric were surveyed by mixing with various TDI and MDI ratios. In addition, the physical properties of the coated fabric treated with one-step type hydrophilic non-porous PU resin were examined according to the pre-treatment conditions such as cire finishing. Finally, the washing durability of the coated fabrics was assessed. The coated fabrics treated with PU resin synthesized with PEG1000, MEG and TDI/MDI (6/4) showed the best physical properties. Considering the pre-treatment conditions, best performance of hydraulic pressure, water vapor permeability, and water repellency were obtained with top roller rotation ratio of 150% under 50 ton pressure at $170^{circ}C$.