Abstract: A two-liquid process for synthesizing polyurethane with high heat-resistance and high abrasion-resistance is disclosed, which utilizes a semi-reactive polymer A solution containing hydroxyl groups and a semi-reactive polymer B solution containing poly-isocyanate groups. The polymer A and B solution are mixed for performing a second reaction and then coated on a substrate by a coating machine, and the coating layer is cured to form a polyurethane film. The semi-reactive polymer A and B solution are pre-polymerized in advance. The required polyurethane resin expands on the semi-reactive polymer A and B with a whole range of new functionality and construction styles through polymerization to produce high heat-resistant and high abrasion-resistant polyurethane film through coating facility under the working temperature about 80° C. A fabric is coupled during coating step for polyurethane leather. The two-liquid process is without using solvent as carrier.