Suitable for use in both new construction and as an industrial maintenance finish which can be used in a wide variety of environments including offshore structures, petrochemical facilities, bridges, pulp and paper mills, and in the power industry. Particularly designed for use in areas where a high gloss is either not desired or where a semi-gloss is the preferred option. Provides a versatile option where overcoating of intermediates in one coat is not possible using conventional high gloss polyurethane finishes.