In this study, acrylic resins with solids content of 75% were prepared by addition polymerization of n-butyl acrylate (BA), methyl methacrylate (MMA), 2-hydroxypropyl methacrylate (HPMA) and acetoacetoxyethyl methacrylate (AAEM) monomers. At this time, the glass transition temperature (Tg) of the acrylic resin was changed to 20, 30 and 40 oC, and the hydroxyl value (OH value) was changed to 60, 90 and 120. As a result, the viscosity of acrylic resin increased with increasing Tg and hydroxyl (OH) value. The synthesized acrylic resin was designed to have a high crosslink density to maintain high elasticity and high durability. The crosslinked acrylic resin was used to prepare an acrylic urethane clear coating by curing reaction with a block isocyanate (Desmodur BL-3175). The physical properties of the clear paints were analyzed by measuring viscosity, adhesion, pencil hardness and 60° specular gloss. Acrylic urethane clear coatings were prepared as specimens and evaluated for various properties to be applied as top coatings for coil coating. The prepared coatings were excellent in adhesion, excellent in 60° specular gloss and pencil hardness, and eco-friendly.