The embodiment of the invention discloses polyurethane glossy clear finish paint. The polyurethane glossy clear finish paint comprises a main agent, a curing agent and a diluent, wherein the main agent comprises synthetic fatty acid resins, butyl acetate, an antifoaming agent, a flatting agent, nanoscale aluminum oxide powder and a coupling agent; the curing agent comprises a toluene diisocyanate tripolymer, a hexamethylene diisocyanate tripolymer and butyl acetate; and the diluent comprises butyl acetate, xylene and propylene glycol methyl ether acetate. According to the polyurethane glossy clear finish paint, compact connection can be formed between the nanoscale transparent aluminum oxide powder and resin molecules through the bridging effect of the coupling agent, so that the sand mark covering capacity, the fullness, the hardness and the scratch resistance of a paint film can be improved, and the purpose of reducing encapsulated bubbles can be realized.