In this study, the polyurethane resin was synthesized by applying PTMG and DMBA of different composition ratios for the synthesis of water-dispersible polyurethane used in wound coating resin. The varying properties of the synthesized water-dispersible polyurethane were measured through tensile strength, elongation, and abrasion resistance analysis. As for the tensile strength measurement result according to the PTMG content, the sample with the highest reaction molar ratio was measured as 1.08 kgf/mm2 and the elongation was measured as 520%. As for the tensile strength result according to the DMBA content, the sample with the highest reaction molar ratio was measured as 0.51 kgf/mm2, and the elongation was measured as 435%. The degree of surface destruction by the abrasion resistance measurement was visually confirmed through SEM.