0000 steel wool (or burlap) is an excellent material to card the stock after each coat of finish. If you use steel wool, make sure it is oil-free. Also, make sure that you use a lint-free cloth to remove ALL the tiny pieces of steel wool residue before applying another coat of finish.

Briman is correct-polyurethane is a terrible stock finish, and all scratches will show and cannot be repaired. I used to use tung oil, but lately I have gotten terrific results with Tru-Oil. If you buy the kit, do not follow the directions for the the stock filler, which says (if I remember) to use one coat. On a bare stock, two or even three coats seals the stock better and more completely. Then apply anywhere from 8 to 10 (or more) coats of Tru-Oil, allowing each coat to dry thoroughly between each coat, and carding with the steel wool or burlap. I have redone a hardwood stock on both a Winchester Model 70 Ranger .30-06 and a Savage Model 110E .30-06 and a Remington Model 700 BDL 7mm Rem Mag. The Remington was difficult, as it appeared to be finished in a polyurethane-type finish, and getting that out of the impressed checkering took some time. But as it was an early-Sixties rifle, the walnut was exceptional. I did not use filler on that stock. I merely sanded it lightly with 400 grit sandpaper and rubbed the wood dust into the stock as a filler. It turned out beautifully, and with the addition of a Pachmayr Decelerator recoil pad (also not too hard to install with the use of a vise-mounted belt sander) and glass-bedding, it turned into one heck of a shooter. The Savage was something else. I love Savage rifles. They are very accurate, especially for the price. But their wood stocks come from the factory in one solid shade of dark brown. I bought a used Savage from a friend for $200.00. After stock refinishing, glass-bedding and installing a Pachmayr Decelerator recoil pad, I inlaid the cut-off case head of a fired .30-06 cartridge in the bottom of the pistol grip, so that it fit flush with the wood for a little customized look. After refinishing with Tru-Oil, there was actually quite a bit of grain figure in the wood, even for a hardwood stock. The guy I bought it off of offered me $400.00 for it, especially after he found out it would shoot 0.75" groups @ 100 yards. Think I sold it back? Hah!

Brian