Prepare your table by placing the drop cloth under the legs. Put on your rubber gloves. Pour the stripper into one of the metal cans and use the old paint brush to layer a thick coat of stripper on a section of wood approximately 2 square feet. Allow the solvent to work for 15 to 20 minutes. Use your scraper and remove the old finish, placing the excess in the second coffee can. Remove leftover traces of the old finish with steel wool, always following the grain of the wood. Wipe off excess finish with a rag often. Repeat this process until the entire table has been stripped.
Sand the table with 120-grit sandpaper. After all bad areas have been smoothed and all traces of the old finish are gone, sand the table with the 220-grit sandpaper, always following the grain of the wood. Wipe off all dust with the rags.
Use a new brush to apply a thick coat of sand sealer and allow it to soak into the wood grain for a couple of minutes. Remove the leftover sand sealer from the surface by wiping with a rag and allow to dry completely. Sand the entire piece with 360-grit sandpaper. Wipe off any dust with a rag.
Apply the polyurethane finish with your third brush using very thin, overlapping strokes. Allow each coat to thoroughly dry and sand again with 360-grit sand paper. Wipe off dust. Repeat this process for as many coats of polyurethane finish as you want.