Lignin，a green and pollution-free natural material，was used as the raw material for the preparation of coated urea film layer，and the preparation process system of solvent-free lignin-based coated fertilizer was constructed. Using the lignin，stannous caprylate，six methyl isocyanate and polyethylene glycol as raw material，through regulating the —NCO/—OH molar ratio and liquid-solid ratio，the lignin base membrane material and the inner layer of coated fertilizer coated materials were developed. On the basis of general base epoxy resin coated liquid spraying on the surface of the lignin base coated fertilizer particle，through repeated spraying and curing for several times，the lignin/epoxy resin based double coating fertilizers with different coating rates could be obtained. The optimum preparation conditions of coated urea were investigated by regulating the molar ratio of —NCO/—OH，liquid-solid ratio and coating ratio. The cumulative nutrient release rate was tested by standing water culture experiment. On this basis，the coated urea with optimal nutrient release performance was selected to evaluate the differences between surface morphology and compressive properties. Finally，the pot experiment with banana seedlings was used to evaluate the fertilizer efficiency of coated fertilizer. The results showed that the water contact angle of membrane material was positively correlated with the molar ratio of —NCO/—OH and liquid-solid ratio. Under the conditions of —NCO/—OH molar ratio of 1.50，liquid-solid ratio of 3.19 and coating rate of 6.99%，the coating fertilizer had the best nutrient release performance，and its cumulative nutrient release rate was 62.26% in 28 days. Compared with the conventional fertilizer，the coated fertilizer prepared in this study effectively increased the plant height，diameter，fresh weight and dry weight of banana seedlings and enhanced nitrogen use efficiency.