In this paper, the basic properties of the matting agent and the different factors affecting the matting effect are studied. The influence of the content of the matting agent, the type of the matting agent, and the oil absorption amount of the matting agent on the gloss of paint film were discussed. The results show that the content of the coating matting agent is inversely proportional to the gloss of paint film, and the matting effect increases with the content of matting agent, and then weakens. For different kinds of matting agents, the one with narrow particle size distribution has better extinction effect. When the amount of matting agent is the same and the particle size of matting agent is close, the matting effect with large oil absorption is better.Therefore, it is necessary to select the appropriate matting agent according to the actual needs.