I just purchased Orly Matte Top Coat for about $10 (Canadian) at the local drugstore. The only reason I bought it was because I wanted to try something different than Essie "matte about you". Overall:If you like a semi matte finish go with Orly Matte Top Coat, it dries slowly.If you like a dull/lusterless effect go with Essie Matte, it dries faster . It is also my favorite as I like the complete dull effect as a top coat for some bright nail polish colors. I will continue using this matte by Orly for a while, but probably wouldn't buy it again mostly because it isn't as dull as I'd like it to be for myself. If you're new at "mattifying" your nails, this might be a good first top coat for you.