A series of WPUs were prepared by means of the prepolymer dispersion method, polyoxypropylene glycol (PPG), polyoxyethylene glycol (PEG), polytetramethylene ether glycol (PTMG) had been respectively used as polyol component, isophorone diisocyanate(IPDI) were used as isocyanate component, 2,2-dimethylol propionic acid ( DMPA) and 1,4-butanediol ( BDO) were used as chain extenders. The influences of the polyether glycol type and isocyanate index( R value) on the properties of WPU emulsion and film were discussed. The results showed that, when the R value was 1?15, drying rate and the film?forming properties of PTMG type WPU were bet?ter than those of PPG and PEG type of WPU. When the R value was 1?2, the adhesion, tensile properties and wa?ter resistivity of PTMG type WPU were excellent. When the R value was 1?05, the drying rate of PTMG type WPU was the fastest, and water resistivity was the worst.