The invention discloses a water-based PU matte 
surface finishing agent for synthetic leather, which comprises the following materials in parts by weight: 30 to 40 parts of water-based 
polyurethane resin, 45 to 55 parts of water, 4 to 10 parts of modified organic 
silicon polymer, 0.5 to 1.5 parts of organic 
silicon flatting agent, 1 to 2 parts of organic 
silicon foam killer, 1 to 2 parts of water-based 
polyurethane thickening agent, and 3 to 5 parts of modified organic silicon matting agent. For the water-based PU matte 
surface finishing agent, the mixture ratio of the components is scientific and reasonable, and the components are coordinated with each other and act together. The matte 
surface finishing agent has the advantages of good film reforming property, firm bonding, 
solvent resistance, 
hydrolysis resistance and thermosenescence resistance of 
coating. The finished product made of the synthetic leather, the surface of which is treated by the matte surface finishing agent, has the advantages that the original effect of the leather surface is not affected, particularly the combined application of the modified organic silicon matting agent and the 
polyurethane resin ensures that the treated leather surface has unique matte surface effect, and the synthetic leather has good comprehensive effects of good air permeability, good hand feel, 
water resistance, cohesiveness and the like.