During the wet PU, PVC synthetic production, MCC could be served as a good micropore and thickening agents, and could obviously enhance the feel and elasticity of synthetic leather, but cotton pulp and wood pulp resources, which were used as raw material commonly to produce MCC for synthetic leather, was limited. In this paper, MCC was prepared with wheat straw pulp through the dilute acid hydrolysis, alkali treatment, enzyme treatment, drying and crushing. This paper focused on the effect of conditions of acid hydrolysis on performance of MCC, and the optimization of process parameters. The morphology, size, crystallinity and thermostability of MCC were characterized by scanning electron microscopy, X-ray diffraction, TGA spectrograph. Wheat Straw MCC could meet the requirements of synthetic leather industry standards for MCC.