Abstract Splits transfer coated with water based finishing agent have better hands than those treated with finishing agent in solvent, as well as no pollution and lower cost. The main effecting factors are the amount of pigment paste used in finishing agent. The pigment paste used in finishing agents in the top and base coating agents should be separately 14～20%, while the thickener must be applied in the finishing formula, and the viscidity must reach to 15 Pa·s.1 table,3 references
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