The polyacrylate emulsions with 60% solid content were prepared by miniemulsion polymerization via sodium dodecyl sulfate (SDS) as emulsifier and n-butanol as co-stabilizer. The effects of SDS content on the gel rate, conversion rate and rotational viscosity of high solid emulsion were investigated. Furthermore, the emulsion viscosity, particle size and distribution of polyacrylate emulsions were studied with increase of solid content. The results showed that emulsion gels decreased first and then increased, conversion rate was not changed obviously, rotary viscosity increased with the increase of the amount of SDS. With the increase of emulsion solid content, the emulsion viscosity, particle size and distribution increased significantly. The results of TEM that were high solid content emulsion showed wider particle size distribution, which was consistent with DLS results. Application results showed that dry-wet rubbing fastness and gas permeability treated with high solid content emulsion were improved, the mechanical properties were not change compared with these of the commercial leather finishing agent.