This is a complete review of the Emtech brand water based polyurethane made by Target Coatings of Fair Lawn, NJ. I was pleasantly surprised by how much I like this finish–it’s like no other water based clear finish I’ve ever used before. Even sheen, quick drying, excellent spread with a brush, and tough resistance to abrasion. What’s not to like? This is my new go-to finish when I need a clear coat on top of dye, stain or milk paint.