POLYURETHANE GLOSS J.W. etc.'s water based Poly Varnish is non-toxic, offering high durability with easy application It is fast drying, easy to use and was created to cover new or previously finished wood. Doesn't yellow or amber and always leaves an extremely hard, durable professional surface. Our Gloss provides a beautiful high gloss sheen. . .our Matte is truly flat! Just two coats of Polyurethane Varnish, instead of the four to six coats required of other brands