The wood furniture industry in Canada employs 60, 016 people and produces kitchen cabinets, household, office and institutional furniture and partitions. Most of these products are finished in a multi-step process involving: staining, sealing, and application of top coats (and sanding between coats). Because of its complexity, finishing can represent up to 30% of the cost of manufacturing furniture, and it is regarded as the critical step in adding value to such products. Currently in Canada, most furniture is finished with solvent-based coatings, however, environmental legislation has been foreshadowed that will make it costly to finish wooden furniture with such finishes. Hence, many companies in Canada would like to switch to water-based finishes. Grain-raising is cited as a major reason why companies are finding it difficult to make this transition.