If you are contractor, off course, you should not use stripping polyurethane way because this will not be quick solution; instead sand the skin off from customer's floor using a ruthless commercial belt-sander. If you are do-it-yourself person and if you are related to the house e.g. home-owner, parent's house etc. then I will recommend stripping the floor using water-base stripping solution. The one shown in the figure is from Klean-Strip. Read the instruction before using it. It can burn your skin, therefore requires rubber gloves. Apply it to 4 feet by 4 feet area and before it completely dries strip it off using the 2 inch wide stripper/scrapper especially the one with which you can attach the rod in the back. This way you can strip the polyurethane while in standing position. Once the whole floor is stripped, use the mineral spirit as shown in figure 1  Figure 1: Mineral Spirits By Klean-Strip and the floor brush  Figure 2: Attach the standard painter's rod as shown in figure 2 to clean the floor. If the wood is old and still dirty use Antique Furniture Refinisher as shown in figure 3  Figure 3: Winmax Antique Furniture Refisher . Make sure you have super adequate ventilation and read the instructions. After this process, let the floor to dry for 4 to 6 hours then stain it using Winmax stainer as shown in figure 4  Figure 4: Winmax Floor Stain to make sure the whole floor gets a smooth look color-wise. Do not forget to wipe the extra strainer right after completing the floor. After this, let the floor to dry for another 6 hours. Next step will be the application of polyurethane but before that you need to make sure there is no dust or any particle on the floor otherwise it will stick to the floor forever.
Source:
http://www.kleanstrip.com/
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