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When light strikes a surface, it can be
reflected, absorbed, or scattered.
Smooth, glossy coatings with mirrorlike
finishes actually reflect light at the
same angle at which it hits the surface.
Matting agents introduce a micro-roughness
to the surface causing the
light to be reflected in a diffuse
manner, which reduces the gloss.
The lower gloss is a result of the
matting agent protruding through the
surface on a microscopic scale that is
neither visually nor texturally apparent.
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