Abstract: This article briefly introduces the basic formula and performance of PVC artificial leather for car seats. Two test methodologies which differs in test principle. Taber abrasion and Martindale abrasion were referred to article to study the performance of PVC. The research test investigated the influence of grain size, wear-resistant auxiliaries, plasticizer type and content on the abrasion resistance of PVC.In the same time, it characterized the PVC by the appearance, quality and gloss change before and after the test of abrasion. The research demonstrated that the fine grain helps to improve the abrasion resistance of PVC artificial leather.The addition of F-Si resin wear-resistant auxiliaries significantly improves the abrasion resistance of PVC artificial leather within 7%, and restrained when the percentage is above 7%.Under the condition of the plasticizer of same content, the abrasion resistance of PVC with the plasticizer of 911 is better than that of DPHP, however, with the increase of plasticizer, the abrasion of PVC will be slightly lowered.