This document discusses the effect of sanding on the finishing properties of shellac on eucalyptus and shisham wood. It begins with an introduction to wood finishing, noting that sanding is an important preprocessing step that determines the final quality of the finished surface. The document then reviews literature on how sanding with different grit sizes affects wood properties like surface roughness, wettability, and absorption. The objectives of the study are outlined as determining the moisture intake of eucalyptus and shisham, the effect of differential grit sanding on finish for each species, and comparing these effects between species.