ZnO nanoparticles were developed by 1:2 ratios of Zinc sulphate heptahydrate and Sodium hydroxide by using precipitation method. The structure, morphology of ZnO nanoparticles were investigated by using X-Ray Diffraction and Scanning Electron Microscopy. X-Ray Diffraction confirms the formation and average crystallite size of ZnO nanoparticles. Scanning Electron Microscopy studies shows the ZnO nanoparticles were in spherical in structure. ZnO nanoparticles were used in different ratios along with conventional finishing formulations and coated on the leather surface. The performance properties such as flexing resistance were evaluated. Application of ZnO nanoparticles in leather finishing showed significant improvement in overall performance properties than conventional finishing formulations. XRD confirms the formation of ZnO nanoparticles (wurtzite structure) at 36.31° (101) plane and the particles size was in the range of 34 nm. SEM image shows that the particles are in the spherical structure wheras EDAX investigate the stoichiometry and chemical purity of the samples to confirm the presence of zinc and oxygen. Optimum quantity up to 2-5 g/L of the season of ZnO nanoparticle is desirable for upgrading the value of leathers by improving the flexing resistance (wet & dry) properties significantly in PU top coat dispersions in finishing formulations. © 2019 VGCT.