Abstract: A method for forming a urethane adhesive layer from an aqueous system by mixing a first component comprising a water dispersible oligourethane having a plurality of ##STR1## groups with an organic water dispersible second component to initially form a relatively low molecular weight composition tacky at a temperature below about 90.degree. C. after removal of aqueous solvent followed by subsequent formation of a higher molecular weight composition, applying a layer of the resulting mixture to a substrate and removing the aqueous solvent from the layer to form an adhesive layer tacky at a temperature below 90.degree. C. The invention also includes the adhesive layer and the method for adhering surfaces using such a layer.