The purpose of this experimental study is to develop the waterborne silicon acrylic finishing material of parking lots. Resistance-Wheel moving load test was conducted in order to supply basic datum for developing the material by implementing modified polyamide resin. As a result, all the specimens were satisfied by the quality standard regarding dynamic wheel load resistance which is prescribed in KS F 4937. As conclusion, this study confirmed that developed finishing material could be an optimum surface finishing material capable of applying for parking lots’ floors.