The wide variety of clear coatings has been adopted in automotive industry. Polyurethane clear coatings were established as one of the important technologies that achieve excellent film appearance, durability and chemical resistance. Clear coats have been required to improve not only film appearance, etch resistance but also scratch resistance. Scratch resistant clear coatings based on polyurethane technology have already entered the market. These clear coatings meet great scratch resistance caused by high cross- linked film with polyols and polyisocyanates. Polyisocyanates crosslink the polymer and have an influence to heal the scratch-damages. Especially, high functional polyisocyates are strongly effective to achieve excellent scratch resistance.