Acrylic emulsion with core-shell structure,which can be used as the leather emulsion finishing agent,has been synthesized by use of pre-emulsion and seed emulsion polymerization technology.Effects of the core and the shell temperature of the emulsion particles、core-shell ratio、the vitrification piont of the polymer and cross-linking agent on emulsion properties were discussed.The results showed that when the emulsion particle is soft-core and hard-shell,core-shell ratio is 1 ∶4,the glass transition temperature of the polymer is 25 ℃ and cross-linking agent is added,the comprehensive performance of acrylic emulsion is good.