In order to prepare high-solid coatings, first acrylic resins (HSAs) which contain 80% solid were synthesized, and then the prepared resins were cured with isocyanate at room temperature. In the synthesis of HSAs, viscosity, number average molecular weight $(M_n)$ and conversion were $1372{sim}2700$ cps, $1520{sim}1650$ and $83{sim}87%$, respectively. Among the four kinds of initiators used, tert-amylperoxy-2-ethyl hexanoate was the most proper one in the synthesis of HSAs. With increasing $T_g$ values, viscosity increased rapidly and molecular weight increased slowly. As a result of the examination of coated films, it was found that $60^{circ}$ specular gloss, impact resistance, heat resistance and cross-hatch adhesion were good, and pencil hardness, drying time and pot life were poor.