This report describes the preparation of pigment for low emissive paint. In order to determine the optical properties of the pigment calculations are done with the commercial software, FILM 2000, from Kidger Optics in England. Suitable materials were decided and a 3-layer structure was accomplished by sputtering. Thereafter the coating was removed from the substrate. Reflectance measurements were made on the substrate coated with a 3-layer structure and on the flakes removed, both in the visual and the IR-region. The flakes were sent to collaborators at DFRIT in Finland where the paint was fabricated and evaluated.