Sanding

• Sanding is a quick, effective way to remove a coat of paint or varnish from a piece of furniture before refinishing it. You don't always have to completely sand off the previous coat, either. Typically, giving it a scuff over its entire surface with fine-grit sandpaper such as 180-grit is enough to rough up the previous coat to give the new paint a way to adhere to the surface. Depending on the size of the desk, you can sand it by hand or use a random-orbit sander.
  
  

Thinner

• If the desk was originally finished with a lacquer finish, you can use a lacquer stripper and a rag to easily remove the finish prior to painting. To achieve this, pour some thinner onto a rag and buff the desk continuously until the lacquer begins to wear off. If there's only one thin coat of lacquer, the process will be a short one.
  
  

Steel Wool

• If the desk's finish is thick and tough to rub off with a thinner, use steel wool and rub the desk in a circular motion. If desired, add some thinner to the steel wool to assist in the removal process. The abrasiveness of the steel wool will help remove the lacquer and any imperfections in the desk's wood finish.
  
  

Scraper

• Many home improvement stores sell furniture scrapers for refinishing pieces of old furniture. A scraper has a sharp blade that slices away the old finish and helps you prepare to give the piece a new look. The scraper's blade is typically set in a plastic handle for ease of use. To use a scraper, make long, solid strokes across the furniture to gradually cut away the old finish.