The present invention is directed to a process for process for predicting gloss of a coating resulting from a wet layer of a low gloss coating composition, such as automotive OEM or refinish paint. The process includes measuring reflectance of the layer of the coating composition applied over a test substrate and then allowing the layer to dry and/or cure into a coating. Thereafter, its gloss is measured with a gloss meter. The process is repeated with varying amounts of one or flatting agents added to the composition and the reflectance vs. gloss is plotted on a graph and by using a curve fitting equation a gloss prediction curve is obtained. By measuring the reflectance of a wet layer of a target low gloss coating composition the gloss of a coating that would result from such a layer is then predicted by using the gloss prediction curve. The process is most useful during the manufacture of coating compositions, such as automotive OEM and refinishes paints.