A wet-process polyurethane coating leather for a micro fiber leather base comprises a micro fiber leather base (2). The front surface of the micro fiber leather base is coated with a wet-process polyurethane coating layer (1); and a water-repellent layer (3) formed after a water-drawing agent solution is rolled and marked is arranged on the back surface of the micro fiber leather base (2). During the process of manufacturing the wet-process polyurethane coating leather for the micro fiber leather base, the back surface of the micro fiber leather base is firstly coated with a layer of water-drawing agent solution by adopting the rolling and marking method, and then dried to form the water-repellent layer. Then, a polyurethane resin coating layer is formed on the front surface of the micro fiber leather base by using the wet process. During the solidifying process of the wet process, because the water-repellent layer reduces the surface tension on the back surface of the micro fiber leather base and blocks the capillary effect and the formation of pressure difference, water uneasily enters from the back surface, and the water in DMF and solidifying liquid in the coating layer only can exchange on the surface of the coating layer, so that water bubbles on the coating layer can be effectively avoided, and the quality is ensured. In addition, due to the water-repellent layer arranged on the back surface of the finished wet-process polyurethane coating leather for the micro fiber leather base, the wet-process polyurethane coating leather for the micro fiber leather base has a certain moisture-proof capacity.