I agree, no sandpaper, and although I would clean the surface with mineral spirits I'd not use any finish at all, wax, oil, shellac, or whatever, but obviously something like this is a matter of personal preference.

This piece is so wonderfully primitive, and showing signs of so much honest use that I simply would feel guilty changing anything at all on that dry old surface, but that might or might not fit your style or intended use, so do as you will. Yes, glasses would wobble on the uneven surface, but I'd simply have to learn to not fill glasses to the brim.

Speaking of glasses, if there's to be alcohol in them at any time you won't want to use shellac as a finish, because whether the surface is smooth or uneven any alcohol spilled on a shellac finish is going to partially dissolve the shellac and leave a mark.

I wouldn't sand it either, I think it's beautiful as is. I however would give it a coat or two of clear wax to give it a bit of protection and sheen.

Thank you so much for all your recommendations, I really appreciate it. I was naturally only going to use very fine sandpaper and only sand it by hand, but I hear what you are all saying and appreciate how you are all unanimous.

I will go ahead and clean it with mineral spirits and then see what it looks like before potentially using the Minwax Antique Oil Finish.

Once again thank you

If there's anything on the surface you want to remove,I suggest scraping rather than sanding. Scraping preserve's the character of worn surface. Use a card scraper if there's a lot to do,use broken glass if there's only need for little scraping.

If you need it to be a bit more practical than a worn rough surface, a custom sized piece of glass over the top would probably work.

Once again thank you to everyone, I do not believe the surface has been treated with anything. I have my project cut out for this weekend

One more question, it looks like the legs might have been infected with termites as there are a lot of worm holes in the wooden legs. Should I treat the legs with anything or how do I know if there are still any termites in the wood?

There's no termites in the wood unless it was in contact with ground for several weeks up until last week. If that is the case,you still have nothing to worry about if you keep it from ground contact and dry for 3 or 4 days.

That doesn't appear to be termite damage. It looks like the work of a Powder Post Beetle, common here in New England, although there are other wood boring insects which leave similar signs.

Damage by the Powder Post Beetle is easily identified and treated. If you see little piles of "sawdust" on the floor beneath the piece, that's the sign that Powder Post larvae are at work, and you DO want to treat the wood and kill the larvae if they're present. No "sawdust" no worry, because apparently they are long gone.

Along with termites (and there ARE "drywood termites" as well as the Subterranean Termites which need moist conditions) and Powderpost Beetles, the other common eater of wood is the Carpenter Ant, so spend some time on Google to learn the signs of past and present damage, the various diet preferences, and the appropriate treatment if and when it's needed. In most cases the treatment is poisonous, so don't do it unless it proves to be necessary.