Ventilate the room by turning on fans, air conditioning and opening a window.
Put on safety equipment. Wear goggles and rubber gloves.
Coat the desk with a methylene chloride or a "no cleanup" paint stripper. Use the thicker gel or semi-paste variety and apply the stripper to the maple wood with a paint brush. Read the instructions on the can for how long the stripper should sit on the wood. Allow the stripper to dry.
Remove the stripper with a putty knife. Cover any sharp edges of the putty knife with tape or sand them down. This will prevent gouging the wood.
Reapply the stripper to any areas where a finish still remains on the wood. You can also use a #2-grade steel wood pad for removal.
Clean the stripper from maple desk. Refer to the stripper manufacturer's instructions for cleaning the surface. You may need to use mineral spirits, lacquer thinner or water.
Sand the maple desk with 120-grit sandpaper to remove any remaining finish and smooth damage in the wood.
Sand the entire desk with 220-grit sandpaper.
Apply filler to damage areas of the maple desk using a rag or stiff paint brush.
Remove any excess filler with a plastic scraper or putty knife.
Allow the filler to completely dry and lightly sand it. Sand in the direction of the wood grain.
Apply a liquid wood stain to the maple desk using a rag or a brush. Apply the stain in the direction of the wood grain and allow it to penetrate the surface.
Wipe any excess stain with a rag if a lighter-color finish is preferred.
Allow the stain to dry according to the manufacturer's directions.
Apply a sanding sealer to the maple desk using a clean rag. Allow the sealer to soak into the wood.
Allow the sealer to completely dry and sand with 320-grit or 400-grit sandpaper.
Wipe the desk down with damp cloth to remove any dust.
Allow the desk to dry.
Apply a top coating using penetrating oil, polyurethane or a lacquer. You can apply penetrating oil with a clean rag. Lacquer can be applied with a clean rag or brush. Polyurethane is applied by brush.
Allow the top coating to dry according to finish manufacturer's directions.
Apply additional coats to create a deeper and glossier finish.