In order to prepare ultra-durable dry mixed matting powder coatings withexcellent mechanical properties，the structures of high-and low-acid value polyesters weredesigned to improve the flexibility and surface hardness of ultra-durable low-gloss coatings.Hydrogenated bisphenol A（HBPA）was introduced into the high acid value polyester，which was combined with specific linear polyols and aliphatic cyclic polyacids. Meanwhile，monomers such as 2，2-dimethyl-1，3-propanediol hydroxyvalerate monoester（HPN） and aliphatic cyclic polyacids were added to the low acid value polyester，and long-chain fatty acids wereused as capping agents. The results show that the powder coating，prepared by combining high-and low-acid value polyesters and cured at 200 ℃/10 min（TGIC curing agent）， can achieve a coating gloss of 17 to 25，and indicate excellent surface hardness（3H）and toughness（bending 1T，recoil 50 cm）， and also possesses outstanding weather resistance（600 h，gloss retention 65%-75%）and boiling water resistance（10 h，gloss retention 205. 5%）.