Remove the old finish from the wood using a paint stripper. Apply the stripper to the surface of the desk and let it sit for the amount of time indicated on the stripper container. A stripper with a thicker consistency, such as a gel, will work better because it will be easier to apply to the vertical surfaces of the desk. Work in a well ventilated area. Always wear protective gloves and eye wear when working with chemicals.
Scrape the stripper off the desk using a paint scraper or putty knife. Use a scraper with rounded edges to protect the wood from gouges. Use steel wool to remove the stripper from crevices. If you dip the steel wool in fresh stripper first, it helps remove the stripper that has been sitting on the surface. You can also use a metal brush or toothbrush for the crevices. Always scrape with the grain of the wood.
Clean the stripper residue off of the wood by following the directions indicated on the stripper packaging. This could require using turpentine, paint thinner or soap and water, depending on the type of stripper used. Allow the wood to dry overnight once all traces of stripper have been removed.
Sand the surface of the wood to smooth out any imperfections. Start by sanding with 120 grit sandpaper, then go over it again with the 220 grit sandpaper. This will ensure that the surface is smooth and has no marks from it being scraped.
Apply a sanding sealer to the wood. Use a towel to apply a thick layer, then let it sit for five to ten minutes, depending on the specific brand's instructions. Wipe off the extra sealer and let it dry. This helps to prime the wood and seal open grains, preventing the wood from soaking up too much stain and making dark spots. Once the sealer has dried, sand it smooth with 220 grit sandpaper.
Stain the wood using a stain in the color of your choice. Apply the stain with a rag or brush. Allow it to soak into the wood, then remove the excess stain with a clean rag. Stains are either oil-based or water-based and can either be liquid or gel. Gel stains are easier to work with than liquid, but are more expensive. Water-based stains are easier to clean up than oil-based, but can swell the grain of the wood if it isn't prepared properly. Allow the stain to dry for approximately one hour before continuing to the next step.
Apply a sealing finish to the wood, either polyurethane or lacquer. Polyurethane is easier to work with than lacquer and comes in oil or water-based form. Apply the finish with a brush using long, even strokes.