The purpose of this experimental study is to develop an waterborne silicon acrylic top finishing material of car parks. The gas toxicity test was conducted in order to provide fundamental data for developing the material by implementing modified polyamide resin. The outcomes were satisfied by the quality standard regarding elapsed mean stop times of mice which is prescribed in KS F 2271. As conclusion, this study confirmed that the developed finishing material could be an optimum material capable of applying for car parks’ deck.