Abstract: Organic siloxane was added in the synthesis prescription of water-borne hydroxyacrylate resin to improve the performances of water-borne two-component acrylate-polyurethane coating, such as the resistance to water and solvent. The effects of various factors on the consistency of the two components as well as the performance of drying and coating were investigated. These factors include such parameters as the acrylate monomer type, the organic siloxane monomer type, the acid value of the resin, the hydroxy content, the temperature of glass transformation and neutralization degree, etc. The results show that, by choosing high-activity hydroxide acrylate monomer and interruptive vinyltriisopropoxysilane momomer and by controlling the acid value at 35 -50mg/g(calculated in the KOH content) with the hydroxy content set at 3. 5% , the glass transformation temperature set at 25℃ and the neutralization degree at 60% , excellent resin can be synthesized, from which wood coating with excellent resistance to water and solvent can be confected. The drying time and gelling time of the coating meet the construction needs well.