The　emulsion　polymerization　of　methyl　methacrylate　(MMA)　with　butyl　acrylate　(BA)　using　aqueous　polyurethane　dispersion　as　seed　was　undertaken　to　prepare　acrylic-polyurethane　(PUA)　hybrid　emulsions　with　high　solid　content.　The　concentrations　of　the　anionic　groups　were　varied　by　adding　different　amount　of　dimethylolpropionic　acid　(DMPA).　The　emulsions　with　a　similar　bimodal　particle　size　distribution　(PSD)　were　obtained.　The　viscosity　of　the　emulsions　is　about　350　mPas　while　the　solid　content　is　about　55%.