The invention belongs to the technology of synthetic leather materials and the field of manufacturing of synthetic leather and particularly relates to composite modified waterborne polyurethane synthetic leather. The waterborne polyurethane synthetic leather comprises modified waterborne polyurethane emulsion which is used as a composition component of slurry of a base layer and a surface layer; the waterborne polyurethane emulsion comprises 100 parts of diisocyanate, 200-300 parts of polyether or polyester polyol, 12-20 parts of alcohol chain extender, 3-10 parts of waterborne epoxy resin emulsion, 1-5 parts of crosslinking agent, 5-10 parts of organopolysiloxane, 8-20 parts of hydrophilc agent, 10-20 parts of neutralizer, 50-100 parts of solvent and 400-1,000 parts of deionized water. According to the composite modified waterborne polyurethane synthetic leather, with the waterborne epoxy resin emulsion as the crosslinking agent, by adding organopolysiloxane, the formed waterborne polyurethane emulsion has a three-dimensional grid structure, and the elasticity of the waterborne polyurethane emulsion is improved; secondly, for the formation of the grid-shaped structure, by improving connection strength among adjacent molecules, the surface strength of the formed waterborne polyurethane synthetic leather product is improved.