Remove any loose dirt, dust or debris from the concrete with a dust mop or broom.
Create a mixture of 1 tablespoon liquid dish soap and 1/2 gallon warm water in a plastic bucket.
Dampen a mop with the sudsy mixture, and wash the concrete floor. Rinse out the plastic bucket, and refill it with warm water. Dampen the mop with the warm water to rinse away the soapy mixture. Allow the concrete to completely dry before continuing.
Attach a piece of 180-grit sandpaper to a pole sander. Starting at any corner of the room, work the sandpaper over the concrete to remove the existing finish and roughen up its surface. Continue to work the pole sander over the concrete, replacing the sandpaper when needed.
Remove the sanding dust with a wet/dry vacuum, and rewash the flooring with the same soap-and-water mixture before applying a new finish or paint.