Sand the desk using a palm sander and 220-grit sandpaper. Vacuum the surface to remove all the dust.
Mix naphtha into an oil-based wood filler until it is the consistency of thick cream. Paint the wood filler onto the desk using a stiff-bristle brush. Use a thick layer of filler and rub it into the surface so it absorbs into the grain of the wood.
Scrape away excess wood filler with a rubber squeegee. Work at a 45-degree angle from the wood's grain. Do not let the filler dry before using the squeegee. Work in small sections if the filler dries too quickly.
Rub the desk with burlap after the wood filler gets a haze to it. This takes five to 20 minutes. Rub against the grain, then use clean burlap and rub with the grain. Switch to a new piece of burlap and rub in figure 8s. This buffs excess filler out of the wood. Let the filler dry at least 12 hours.
Sand the desk with 320- grit stearated sandpaper, going in the direction of the wood grain. You may need to change the sandpaper because the filler has linseed oil in it and will clog the sandpaper. Stearated sandpaper slows this clogging down but it eventually will clog up. Vacuum the dust.
Apply a primer designed for wood to the desk. Use a small roller or bristle brush to apply the primer. Allow it to dry completely before proceeding.
Paint on an enamel paint using a roller brush for the main area and bristle brushes for smaller areas. Allow the paint to dry thoroughly, then apply a second coat.