The present invention aims to give a two package curing type polyurethane coating composition which can form a film having soft, wet and dry feelings simultaneously and which maintains general properties such as designing property, film strength, pot life, resistance to scratching and discoloration, resistance to stains with fats and oils and the like, and to provide a coated article with the coating composition. The two package curing type polyurethane coating composition comprises a resin solution containing an acrylic polyol and a curing agent solution containing a polyisocyanate. The resin solution contains urethane resin beads (A) in the amount of 25 to 50 parts by weight and an organic matting agent (B) in the amount of 3 to 10 parts by weight, and the total of (A) and (B) is at least 30 parts by weight in 100 parts by weight of solid contents of the resin solution. And the equivalent ratio of OH groups/NCO groups of the acrylic polyol and the polyisocyanate is in the range of 4.5:1 to 1.5:1.