Although polyurethane (PU) has received increasing attention owing to its excellent properties, flammability severely limits its applications. Therefore, the feasibility of waterborne PU can be examined. To do so, phosphorus-containing derivatives are synthesized, followed by verification using FTIR, DSC, NMR and MASS. Next, Flame-retardant PU can be synthesized by using above-mentioned phosphorus-containing derivative. The physica1 properties and LOI, value can be measured by the instron and LOI, the strength, elongation and LOI value are 26.2 kgf/lcm^2, 393% and 31 respectively, followed by coating on the nylon to test the flammability of textiles, CNSI0285.Analysis resu1ts indicate that these coatings can provide excellent flame-retardant capability. Additionally, these synthesis can provide excel1ent flame-retardant property and retain their unique functions simultaneously. Results of this study can provide a va1uable reference for efforts to develop commercial applications with water borne PU features.