Optimized saturated polyester resin as the film-forming material,and 1/16 second nitrocellulose as the auxiliary film-forming material,at the same time,a dispersant,defoamer,matte powder,wax powder,anti settling agent,leveling agent and other auxiliary solvents are added according to a certain process to develop a low odor wood PU matte finish paint with a film odor that meets the group standard level 1.The experiment also examined the selection of resin and nitrocellulose,as well as the effects of curing agents and solvents on the performance of the paint film,especially the odor.