by 
The Curious Bag
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<h4 class="dechead">On One Hand: Water-Based Floor Finishes Are Safe
In water-based finishes, water disperses the polyurethane molecules rather than chemicals. The water, not toxic chemicals, evaporates into the air, leaving the hardened finish. There are no hazardous or toxic fumes in the finish so moving out of the house during the process is not necessary.
On the Other: Oil-Based Color Possibly More Desirable
Oil-based finishes are often richer looking and more durable than water-based finishes. The oil-based finish will develop into a warm tinted amber color as it ages while the water-base will remain clear. The amber tint may be a more desirable look.
Bottom Line
The water-based finish is safer for the environment and safer for people with a low tolerance for chemicals. The floor can be stained before finished if a darker color is desired. It is easy to apply and fast-drying so additional coats can be quickly applied whenever desired.
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