Rockler - Sam Maloof's Poly/Oil Finish
Sam Maloof's Poly/Oil Finish dries 24 hours to a fairly light, flat finish.
The author tested 15 wipe-on finishes, including a water-based finish and both tung-oil and linseed-oil-based finishes. Pure boiled linseed oil and Minwax Fast-Drying Polyurethane, a brushing finish, were added for comparison. All the finishes were tested on pieces of red-oak plywood cut from the same sheet. Sam Maloof’s Poly/Oil Finish was one of two finishes tested that was difficult to apply evenly. It dried in 24 hours to a fairly light, flat finish with good water resistance.