Model microvoid coatings were prepared for a light scattering study using hollow polymer particles made by multi-stage emulsion polymerization. The light scattering efficiency of the microvoids was determined using a Cary 2300 spectrometer over a wavelength range of 400∼800 nm. The Kubelka-Munk scattering coefficients were determined and used to evaluate the hiding power of the microvoids. It was found that the scattering coefficients increased linearly with the void volume concentration (WC) within a range up to 20%, which indicates that there was no significant dependent scattering behavior within the given VVC range. The scattering efficiency was rather a function of the void diameter at a constant WC. The maximum specific microvoid scattering coefficient of 9.7/mil was observed at a void diameter of 280 nm, which was in good agreement with the theoretical prediction computed by another investigator. It was also found that the scattering power of a microvoid film with a reverse relative refractive index of 0.67 was almost the same as that of zinc oxide coating with a corresponding relative refractive index of 1.37.