||The introduction of waterborne polyurethane (WPU) as a coating material reduces the emission of volatile organic compounds (VOCs). The coating resin on steel should have good adhesion and flexibility for improving the corrosion resistance. WPU resin with ionic group in the main chain has had good mechanical strength and elasticity, but it has relatively poor properties such as chemical and water resistance when compared to conventional resin. On the other hand, polyolefin has strong chemical and water resistance. Then, in this study, WPU is synthesized and blended with polyethylenes such as low density polyethylene (LDPE), linear low density polyethylene (LLDPE) and high density polyethylene (HDPE) modified with acrylic acid (AA) for the preparation of water soluble polyethylene (WPE). WPU/WPE was blended with different weight ratios such as 10/0, 8/2, 6/4, 4/6 and 2/8 by using polymer solution blend technique.