In this study, isophorone diisocyanate (IPDI) and dimethylolbutanoic acid (DMBA) were used on the basis of poly caprolactone diol (3M, 3.5M, 4M, 4.5M) for the synthesis of water-based polyurethanes for coating on skin layers of leather. Tensile strength, elongation, and adhesive strength of the prepared samples were measured. As a result of measuring the tensile strength, the tensile strength was found to be 4.09 kgf / mm2 when 3 moles were applied, and 1.071 kgf / mm2 when 4.5 moles were applied. Elongation was 366 % when 3 moles of PCL were applied, and 709 % at 4.5 moles. Adhesive strength was 2.887 kgf / cm when 3 moles of PCL was applied and 0.998 kgf / cm when 4.5 moles were applied.