PROBLEM TO BE SOLVED: To provide: a urethane acrylate resin composition which can achieve the elongation percentage, flexibility and the strengths and is excellent in the durability; a coating agent using the same; and a method for manufacturing a urethane acrylate resin composition. SOLUTION: The urethane acrylate resin composition includes (A) a urethane acrylate copolymer in which the end isocyanate group of an isocyanate group-terminated prepolymer comprising (a) a polyol component and (b) an organic polyisocyanate compound bonded with both ends thereof is bonded with (c) a monohydroxy(meth)acrylate and (B) a two-functional diacrylate in which an end isocyanate group of (b) an organic polyisocyanate compound is bonded with (c) a monohydroxy(meth)acrylate, wherein a content of (c) a monohydroxy(meth)acrylate having the OH group not concerned with the linkage is 1% mass or less. COPYRIGHT: (C)2010,JPO&INPIT