This paper suggests the optimum NAF resin preparation to reduce the quantity of pollutant emissions from the particle boards by using PUF resin. The pollutant emissions performance of the prepared NAF resin was evaluated by comparison with eMDI resin. Each PF and PUF resin was made by variation of the molar ratio and synthesis methods according to order of addition of the basic products. In addition, after verifying the properties of the resins, the quantity of pollutant emitted from boards made with the PUF resins were evaluated. Of the cases of boards made with each resin, the formaldehyde emission was the lowest for PB #7. The eMDI resin used in this board showed good quality as an eco-friendly resin, because it had less than half the formaldehyde emission of the other formaldehyde-based resins. In addition, the mechanical properties of the particle board met the KS criteria; therefore, there should be no restriction on use in manufactured goods.