Abstract: Employee #1, the sole proprietor of a hardwood flooring company, was contracted to refinish the floors in a second-floor apartment that was being rehabilitated. The prior tenant's animals had left urine stains on the hardwood floors, and he power-sanded all the floors before applying a lacquer finish to seal them. No ventilation was provided and the pilot light of a newly installed gas oven/range ignited the flammable vapors. Employee #1 sustained severe burns and was transported to a local burn center, where he died several days later. The MSDS (Material Safety Data Sheet) for the lacquer finish listed it as a Class IB flammable liquid.