The invention relates to the technical field of high-molecular polymers, in particular to a manufacturing process of waterborne polyurethane resin, which comprises the following steps of: S1, selecting a mixture of polytetramethylene ether glycol and polycarbon polyol, isophorone diisocyanate, diaminosulfonate, a catalyst, water, 1, 4-butanediol, 2, 2-dimethylolpropionic acid and a solvent in parts by weight; S2, mixing and stirring the raw materials, and heating the mixed raw materials; S3, adding one of ethylenediamine and isophorone diamine into the preliminary product, fully stirring, andcarrying out a second-stage heating reaction; S4, adding water into the product, and then heating the product for emulsifying; S5, carrying out heat preservation treatment on the product in a reactionkettle; and S6, vacuumizing the reaction kettle, and carrying out cooling and discharging to obtain the waterborne polyurethane resin. The manufacturing process is more environment-friendly, harm tohealth of operators is reduced, and after the waterborne polyurethane resin is applied to the synthetic leather, the surface of the synthetic leather is natural in light sensation, the synthetic leather is close to real leather in due physical property, and the waterproofness and air permeability are excellent.