Furniture finishing systems are solutions primarily composed of two parts. The solute (such as cellulose nitrate) is the solid substance which is dissolved and becomes the dried film on the object. The solvent or thinner is the dissolving liquid (such as acetone or MEK) which is usually highly volatile, evaporates during drying and does not become part of the dried film. Other additions to finishing systems can include solid modifiers such as plasticizers which increase the flexibility of the finish film. Also certain liquid modifiers could be added, for example, to improve the flow-out and workability of the varnish. The solubility parameters of each solute, solvent and modifier control the ability the of liquids to dissolve the solids and therefore control the quality and characteristics of the finish. Solubility parameters and solubility diagrams are explained in order to provide the basic chemical and physical knowledge of solutions needed to custom design and/or control the outcome of good finishing systems. The importance of knowing the physical properties (viscosity, flash point, volatility, etc.) of solutes, solvents and modifiers in designing finishing systems is discussed. To illustrate these chemical and physical principles, the designing of a cellulose nitrate lacquer is described. This is part 2 of a two part article on solvents and solutions.