A lacquer or other coating thinner having a low volatile organic compound (VOC) rating which permits its use for cleaning and thinning in government regulated areas. The thinner has an acetone, methyl acetate or tertiary butyl acetate or mixture as a base. It has various non-hazardous ingredients which include a soy oil material, a dibasic ester and a glycol and carbonate ingredient such as tetrahydrofurfuryl alcohol.