Polyurethane is a tough, high-quality finish, 
ideal for tabletops and other surfaces 
that take a lot of abuse. But no 
matter how clean your finishing area or how good your brushing 
technique, a few bubbles, dust particles and streaky spots always 
manage to sneak into the final coat (Photo 1). Directions on the 
can don’t say anything about it—leaving you to assume a less-thanperfect 
finish must be your own fault. However, the solution is 
quite simple—rub out the finish with fine sandpaper and synthetic 
steel wool. Sanding removes defects and levels ridges. Synthetic 
steel wool creates an even, silky smooth finish that’s a joy to look 
at and feel. This age-old two-step technique is commonly used on 
shellac and lacquer finishes, but it can work well on water- and oilbased 
polyurethane, too. The only drawback with poly is that it is 
difficult to bring up to a high gloss. If a satin or semi-gloss look is 
what you’re after, this technique will give you great results. 
Materials 
and Supplies
Sandpaper 
Sandpaper is used to flatten the 
finish and remove dust nibs and brush 
marks. Stearated aluminum-oxide sandpaper 
is by far the best product for sanding a 
finish. Stearated paper has dry lubricants that 
help prevent “corning” or the balling up of finish 
on the paper. Wet-dry silicon-carbide paper balls 
up like crazy if you don’t use water as a lubricant. 
The trouble with wet sanding is the water slurry can 
make it difficult to see your progress. 
Synthetic Steel Wool 
I used synthetic steel wool on both water- and 
oil-based polyurethane. Traditional steel wool is 
not recommended for water-based finishes; it sheds 
steel particles that leave a mess and give the user 
steel wool slivers. Synthetic steel wool pads equivalent 
to 00 steel wool are widely available at home 
centers and hardware stores. Fine synthetic wool 
equivalent to 0000 steel wool is harder to find. I had 
good luck at auto-body supply stores and mail-order 
woodworking suppliers (see Sources, below). 
Powdered Abrasives 
 
Pumice and rottenstone are sold at some paint 
stores and at woodworking suppliers. Pumice is 
ground volcanic glass that comes in grades from 
1F (coarse) to 4F (fine). Rottenstone is even finer 
than 4F pumice. It’s made of ground limestone 
(see Sources). 
  
Build a Good Foundation 
for the Finish
1. I use 220-grit sandpaper for final sanding on raw 
wood. I always sand a little bit longer than I think is 
necessary. Then I vacuum thoroughly and wipe the 
wood with a clean, soft cloth until I stop getting dust 
on my fingers when I run them over the wood. 
2. Use grain filler on open-pored woods, such as 
oak or walnut. Otherwise after rubbing out, the pores 
will look shiny compared with the rest of the wood. 
3. Before applying finish on any project, test different 
finishing options on scrap pieces of wood. 
Water- and oil-based polyurethane finishes look 
completely different. If the color doesn’t look right 
or seems too bland, which is sometimes a problem 
with water-based finishes, use a sealer coat of clear, 
wax-free shellac or experiment with stains to warm 
the color of the wood before applying the topcoats. 
4. I applied a gloss polyurethane on my tabletop 
because it can be rubbed to any sheen from flat to semi-gloss. I used a semi-gloss poly on the rest of the table. 
Vertical surfaces and legs don’t collect the dust the way a 
flat, horizontal top does. A light buffing with steel wool 
will clean the occasional dust nib on vertical surfaces. 
5. Sand with 320- to 400-grit stearated paper 
between coats, depending on how smooth the coat 
looks. Use a sanding block to level ridges and bumps. 
With a gloss finish, coarser paper may leave scratches 
that are visible through subsequent layers of poly. 
6. Apply an extra coat or two of polyurethane on 
tabletops for more durability, depth and protection. Lay 
the last coat on a little thick to protect against accidentally 
rubbing through the top layer of finish. Remember, 
polyurethane does not melt into itself the way shellac or 
lacquer do. Each layer sits on top of the previous one, so 
there is a danger of sanding through one layer into the 
next. This will leave a visible ghost line where the top layer 
was sanded through. If this happens, you need to reapply 
the last layer of polyurethane and start over. 
7. Finish the test boards at the same time you’re 
finishing your tabletop. Use these sample pieces to 
make sure the finish is properly cured and ready to 
rub out. Then experiment on them to get a feel for 
rubbing out. 
8. Let the finish fully cure! This is most important for a 
successful rubout. A finish that has not cured will not be 
hard enough to take an even scratch pattern from abrasives. 
The result will be an uneven sheen. Polyurethane 
should cure for two weeks to a month after the last coat is 
applied. If the finish balls up on the sandpaper or it won’t 
buff out to more than a satin sheen, let it sit for another 
week or two. 
  
Smooth and Flatten 
the Finish
It seems completely counterintuitive, but to make a finish 
really shine, you have to start by sanding it dull (Photo 
2). Sanding removes dust nibs and brush marks and leaves 
the finish smooth and flat. 
Caution: Finish tends to be thinner at tabletop edges. 
Use special care in these areas to avoid sanding through 
(Photo 3). 
9. Apply consistent, light pressure as you sand. When 
you’re done, the surface should feel smooth and level and 
will still have a few small shiny spots. Don’t feel that you have to completely erase every visual defect at this point— 
just go for a smooth feel. Unless you have lots of bubbles to 
flatten, you should only need to sand five to 10 strokes in any 
given area with the 600-grit sandpaper. Sand dry so you can 
see what’s happening to the finish, and change paper often. 
Vacuum all the sanding dust off the surface and wipe with 
a damp cloth. Tackcloths can be used on oil-based poly but 
not on water-based. 
  
Rub to an Even, Flat Sheen
10. Begin rubbing-out with medium-grade, (00 steel wool 
equivalent) synthetic abrasive pads (Photo 4). This is where 
the finish begins to come to life, taking on an attractive, flat 
sheen with no visible defects. 
  
Rub to a Satin Sheen
11. Clean the top with a damp cloth and continue 
buffing with fine synthetic abrasive wool (0000 steel wool 
equivalent) (Photo 5). Rub until the whole piece has an 
even, satiny sheen, and then rub a little more. There’s not 
much danger of rubbing through the finish at this point. 
  
Rub to a Semi-Gloss
12. To bring up the sheen even more, use soapy water or 
paraffin oil as a lubricant for the abrasive wool (Photo 6). 
Rub thoroughly; then wipe dry. 
13. If that’s still not enough shine for you, rub the 
entire surface with 4F-grade pumice. After sprinkling 
the pumice on the surface, rub it into a paste with 
water and a dampened rag (Photo 7). Wipe the slurry 
away, and then repeat the process with rottenstone. 
Keep firm pressure on the rag, and sprinkle more of 
the powder or water as needed. Continue rubbing 
in any direction until your arms hurt and the finish 
looks satisfactory. Now your furniture has the goodlooking 
finish it deserves. 
  
Sources
Note: Product availability and prices are subject to change. 
Home centers and hardware stores, 
3M packs of two finishing pads, 00 steel wool equivalent; 
Sandblaster 400-grit stearated aluminum oxide paper. 
Woodworker’s Supply, woodworker.com, 800-645-9292, 
Oilfree abrasive wool, fine (000 to 0000 equivalent), 
#115-271; medium (1 to 00 equivalent), #115-274; 4F 
pumice stone, 1 lb., #849-832; Rottenstone, 1 lb. #849- 
839.  | 
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Click any image to view a larger version.
   
1. The Problem: A few dust nibs, broken brush bristles and 
bubbles are almost inevitable on big horizontal surfaces finished 
with slow-drying polyurethane. 
  
2. The Solution: Flatten the surface imperfections with 600-grit 
sandpaper on a sanding block (or 400-grit followed by 600 if the 
surface is really a mess). Sand just enough to flatten bubbles, dust 
nibs and ridges, but don’t try to sand away all the shiny spots. 
  
3. Extra care should be taken when sanding near the edges 
of a tabletop to avoid sanding through. Sand the 2 to 3 in. 
nearest the edge first. Short strokes make it easier to control 
the block. After the edges are done, sand the centers with long 
strokes that overlap the sanded border. 
  
4. Rub out the finish using a medium synthetic abrasive pad 
(00 steel wool equivalent). Rub until you get a flat, even 
sheen across the entire surface. 
  
5. Switch to a fine synthetic abrasive wool (0000 steel wool 
equivalent) to bring the finish to a satin sheen. 
  
6. For a semi-gloss sheen, continue rubbing with fine synthetic 
abrasive wool lubricated with soapy water. 
  
7. Using finer and finer abrasives brings the sheen closer to a 
full gloss. Start with finest-grade (4F) pumice lubricated with 
water and a moist rag, followed by rottenstone. With these finer 
grits, it’s OK to use a circular motion as you rub. 
Dealing with Molded Edges
  
Avoid using sandpaper on molded 
edges, table legs and other 
vertical surfaces. The risk of 
cutting through the finish with 
the sandpaper is just too great. 
Instead, rub molded edges with 
synthetic abrasive pads and rub 
to the sheen of the top.  |