Abstract: Provided are a retro-reflection product using water based resin and a fabrication method thereof. The retro-reflection product includes a glass bead layer attached on a film, an aluminum layer selectively deposited on the glass bead layer according to need, and a base layer for adhering leather, fabric, or urethane sheet. A water based color resin coating layer is primarily coated with water based polyurethane resin over a surface of the glass bead layer. A water based adhesive resin coating layer is secondarily coated with water based polyurethane resin on a surface of the water based color resin coating layer.