Minwax Wipe On Poly is not water based. In the August 2005 issue of Fine Woodworking magazine, 17 different commercial wipe on finishes were tested for water resistance, penetration, dry time, etc. Minwax Wipe On Poly was selected as the best performer and the best value. I have used it for the sanded-in stock finish method many times and it is my favorite.

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