a method of manufacturing a powder coating is provided which does not require a long complicated process , which enables the paint to be manufactured easily and with good conservation of energy , and moreover is free of any danger of gelling during the manufacturing process . the powder coating is manufactured by spray drying a powder coating raw materials solution comprising , as essential constituents , an epoxy group containing acrylic resin , a polyvalent carboxylic acid , and an organic solvent incorporating an alcohol of 2 to 4 carbon atoms , at a temperature at which the epoxy group containing acrylic resin and the polyvalent carboxylic acid undergo no substantial curing reaction .