This study was conducted to develop environmentally friendly synthetic leather with non-staining properties on its surface. First, polyurethane (PU) resins with different glass transition temperatures (Tg) were synthesized. These were then used as surface treatment agents for synthetic leather, and the relationship between the non-staining properties of the leather and Tg of the PU resin was investigated. Simultaneously, the physical durability performance of the synthetic leather was examined. The results confirmed that the non-staining properties of the synthetic leather surface against dyed cloth depended on the Tg of the PU resin used as the surface treatment agent. It was also confirmed that this method has practical applications as a surface treatment agent for synthetic leather.