This clear, matte finish, water-based replacement for high-solvent content lacquer is hard and durable, with superior resistance to stains, marring and fingerprint marks. (Also available in gloss.) USE ON: Unfinished (or properly prepared and sanded previously finished) wooden surfaces such as wood cabinetry and doors, paneling, furniture, and wood railings, as well as some vinyl and other plastic surfaces (always test for compatibility with surface).