To cope with soil strength problems, reinforcements have been used to improve soil engineering properties. This project uses polyurethane Leather (PU) as a reinforcement material to improve sand strength. Shear strength for reinforced wet sand has been measured and compared with the shear strength in dry condition. The direct shear tests have been conducted to measure the effects of PU leather orientations and quantities on shear strength of wet sand. The triaxial tests have been used to investigate the effects of PU leather contents on shear strength of wet sand as addition tests. Both of test results from either direct shear test or triaxial shear test proved that shear strength in wet sand can be increased due to the reinforcement of soil with PU Leather. Hence, PU Leather is a promising material, which can be used into soil reinforcement to improve the shear strength and other properties of soil.