The invention discloses PU (
polyurethane) composite leather with a 3D effect. The leather successively comprises a 3D basal layer, a PU composite layer and a finishing layer, a bonding agent layer isarranged between the 3D basal layer and the PU composite layer, a
solvent-free PU bonding agent serves as the
raw material of the bonding agent layer, the finishing layer is a waterborne finishing layer, the PU composite layer comprises a PU
monolayer and a high
solid layer, and the PU
monolayer is prepared from the following raw materials in parts by weight: 95-105 parts of PU resin, 62-70 partsof DMF (
dimethyl formamide), 13-16 parts of acetic
ether and 7.5-9 parts of color paste; the high
solid layer is prepared from the following raw materials in parts by weight: 95-105 parts of high
solid resin, 6-7.5 parts of cross-linking agent, 2.5-4 parts of
propylene glycol methyl
ether acetate, 12-16 parts of
fire retardant, 0.55-0.7 part of flatting agent, 0.25-15 parts of color paste and 0.6-1 part of
foaming agent. According to the PU composite leather with the 3D effect and the preparation method of the PU composite leather, base cloth is removed compared with previous PU composite materials, the materials are lighter, and the supporting performance is strong; before the process of automotive trim forming, the process in which PU leather is combined with 3D is left out, and the costis reduced when the PU composite leather has a prominent 3D effect.