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I got mine from my local woodcraft store, but you can use fine steel wool or fine sandpaper if you already have some.

The idea is that whatever you use to lightly "scuff" the poly between coats,...

1. What Glen Said.

2. When I used the wipe-on poly, I used thin coats, the "lintest-free" cloth I could find, and I let each coat dry thouroughly (at least 24 to 36 hours) before lightly sanding...