The invention discloses a water-based PU brush surface conditioning agent for synthetic leather, which comprises the following materials by weight percent: 10 to 20 percent of water-based stoving varnish resin, 1 to 6 percent of water-based polyurethane, 60 to 70 percent of water, 5 to 13 percent of silicon dioxide matting agent, 0.5 to 2 percent of organic silicon flatting agent, 1 to 5 percent of organic silicon foam killer and 2 to 6 percent of water-based modified polyethylene wax emulsion. In the water-based PU brush surface conditioning agent for synthetic leather, water is taken as solvent to replace noxious solvents, such as dimethyl formamide and butanone, so that the water-based PU brush surface conditioning agent has the performances of non-inflammation, safety, environmental protection and cost saving, and resin has the advantages of good film reforming property, firm bonding, solvent resistance, cold resistance, hydrolysis resistance and thermosenescence resistance of coating, and the finished product made of the surface conditioning agent has unique brush effect, strong dermis effect, water resistance and good air permeability.