The invention relates to a waterborne 
polyurethane finishing agent for PVC (
Polyvinyl Chloride) 
protective gloves and a preparation method thereof, in particular to a waterborne 
polyurethane finishing agent for 
protective gloves and a preparation method thereof, belonging to 
polyurethane coating combinations. The waterborne polyurethane finishing agent is characterized in that firstly, mixed polyether glycol and aliphatic diisocyanate are used as raw materials to synthesize 
isocyanate-terminated perpolymer, wherein the 
mole ratio of a isocyanato group and a hydroxyl group is NCO:OH=2.0-3.2; secondly, dimethylopropionic acid DMPA is used as a hydrophilic chain 
extender, and the dosage of the DMPA is 3-6 percent of the weight of the perpolymer; thirdly, 
triethylamine is used as a branched chain 
extender, and the dosage of the 
triethylamine is 1-4 percent of the weight of the perpolymer; fourthly, a 
coupling agent is added in 
emulsion with the addition quantity of 2-5 percent of the weight of the perpolymer; and fifthly, the 
solid content of the 
emulsion is 25-30 percent. The invention provides the waterborne polyurethane finishing agent for the PVCprotective gloves, which has the advantages of favorable storage stability, strong 
adhesive force, strong elasticity, strong drawing force, long service life, comfortable wearing and free removal. and the preparation method thereof.