The invention discloses a method for preparing wetting transfer film polyurethane synthetic leather for low foaming embossed shoes. The method comprises pretreating a whole polyester filament cloth to obtain a filament cloth base for a wet method, coating the filament cloth base with wet method slurry through a wet method-based single coating technology, carrying out wet method processing on the filament cloth base coated with the wet method slurry, carrying out facing embossing on wet method Bass to obtain a variety of patterns and effects, stripping the coating leather film subjected to facing embossing from the filament cloth base, and pasting a backing paper to the back surface of the wetting transfer leather film semi-finished product for low foaming embossed shoes through a low-temperature gum resin casting film formation method to obtain the wetting transfer film polyurethane synthetic leather for low foaming embossed shoes. The finished product can be easily embossed, can form pump embossed patterns, has small feeling change after hot-stamping, has the characteristics of light weight, good air permeability and easy after-processes and can be directly hot-pressed and bonded with a mesh cloth or a woven cloth.