[Sailormon6]

Don''t machine-sand the tiller any more aggressively than you have to, because you can weaken the tiller after 2-3 aggressive resanding jobs. You can stain it if you like. Polyurethane works well to cover it. Be sure that you coat the end grain well, and, if there are any holes drilled in it for screws or bolts, coat the insides of the holes with polyurethane, to discourage dry rot. If the tiller is laminated wood, rather than solid wood, never let a substantial amount of the polyurethane wear away, because it will delaminate. When the boat is not in use, the finish on the tiller will last much longer if it is covered with a Sunbrella tiller cover.