David: It is sometimes difficult to tell which is used- lacquer or urethane or polyester. Sometimes there is lacquer on one side and polyester on the other side. Sometimes the finish has deteriorated and can't be buffed up. You could try using a bit of lac thinner on a hidden spot, or use some fine buffing liquid and rub a small area. If it comes black, it is lacquer. Polyester is generally thicker than urethane, but can't easily be distinguished from the other. Urethane is tougher than poly and doesn't scratch as easily. Neither one will be affected by solvents. The urethane topcoat on a satin finish such as Kawai's should not be rubbed or steelwooled. The urethane is mixed with flattening agents and dries to a matte finish. A Steinway finish is all lacquer, and the matte effect is achieved by rubbing with pumice and rubbing oil. (German Steinways use a sprayed matte finish). I think that the Korean brands use the same topcoated polyester satin finish as Kawai. It gives the soft "glow" effect that the normal satin lacquer finish has. Paul McCloud San Diego
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