Wood: The polish works into the grain of the wood and will be impossible to completely remove. Always put plastic down when working with shoe polish. First try blotting the polish with rubbing alcohol. Wait 15 minutes and blot to remove. Alcohol removes some shoe polishes but not all of them.

If that does not bring the desired results then apply a bit of turpentine. If the polish remains it has soaked into the grain and the wood must be sanded and refinished. Treat with Mary Moppins Wood Cleaner and Conditioner to help restore the wood

Fabric: Try using rubbing alcohol then DeSolvIt found at hardware stores. Apply wait 30 minutes rinse with sudsy water then vinegar and water. Remember shoe polish is generally permanent and can be very difficult to remove. Prevention is wise when applying polish.