Wood finishing refers to the process of refining or protecting a wooden surface, especially in the production of furniture where typically it represents between 5 and 30% of manufacturing costs.

Finishing is the final step of the manufacturing process that gives wood surfaces desirable characteristics, including enhanced appearance and increased resistance to moisture and other environmental agents. Finishing can also make wood easier to clean and keep it sanitized, sealing pores that can be breeding grounds for bacteria. Finishing can also influence other wood properties, for example tonal qualities of musical instruments and hardness of flooring. In addition, finishing provides a way of giving low-value woods the appearance of ones that are expensive and difficult to obtain.