This work describes the synthesis of new leather finishing acrylic resins. Four resins ware synthesized varying the concentration of ethyl acrylate, and metracrylic acid. Sodium lauryl sulphate was used as emulsifying system. By means of an experimental design, an optimal resin for leather impregnation was defined. The results obtained indicated that the variation of the monomer concentration influences the resin properties, the hardness of the film, and the penetration into the leather. Most importantly, this new highly carboxylate acrylic resin enables leather impregnation without the use of surfactants or penetrating agents