Prepare the work area. Put the table on a drop cloth. Open windows for ventilation or bring in a fan. Put on the chemical resistant gloves and safety glasses.
Pour the stripper into a metal container. Use a paintbrush to apply the stripper. Work it into any recesses in the wood, especially around the legs, with a toothbrush. Allow to sit for the time indicated on the package. Times vary from 15-30 minutes. Wipe clean and assess your results. Reapply of needed. Use a clean abrasive pad dipped in odorless mineral spirits to remove any residue.
Sand with the grain of the wood, using a 120 grit sandpaper. Sand until smooth. Clear the dust. Change to a finer grit sandpaper, around 200 grit. Sand all the surfaces.
Stir the stain thoroughly. Apply with a brush or a soft cloth. Cover completely, using a cloth to wipe in a circular motion, working the stain into the grain. Remove any excess stain, wiping with the grain. Reapply if you want to deepen the color. Allow to dry completely. Read manufacturer's instructions for drying time.
Stir the polyurethane. Apply with a brush, working in the direction of the woodgrain. Allow to dry thoroughly. Follow manufacturer's instructions for drying times. Sand with 320 grit sandpaper and clean with tack cloth. Reapply the polyurethane, sand and clean. Repeat until the finish is how you want it. Two or three layers should provide adequate coverage and protection for most tables.