Lacquer is a clear or coloured coating that dries by solvent evaporation and often a curing process as well that produces a hard, durable finish; in any sheen level from ultra matte to high gloss and that can be further polished as required. Lacquer is based on cellulose nitrate (nitrocellulose) with resins added to make it less brittle, and nitrocellulose is made from wood pulp. Lacquer's solvent is lacquer thinner.

It is a glossy, resinous material used as a surface coating. It is a similar finish which is baked onto the inside of cans. A fast-drying, hard, high-gloss surface coating. Lacquers have been used extensively as fast drying; weather-resistant finishes for automobiles and as coatings for furniture and other factory-finished items. Their use diminished, however, as less expensive coating materials with improved properties appeared on the market.