I use Boiled Linseed Oil. I let my calls soak in them. I bought a can of Typhoon Dryer at Home Depot. It was around $6-$7. I use a capful and put it in a glass jar with my oil. When the oil gets a little firm on top, I put it in the oven to warm it up and melt the layer of hard wax. After putting the Japan Dryer in there, I have not had the BLO create a layer of hard oil.
Anyway, I love the look and feel of my calls after they soak. I then use wood floor wax or turtle wax and wipe on my calls. Again, I just started doing this call making, so I am always learning. If I am making a big mistake, someone let me know!! People have been happy with the calls that I have sold them.
I let mine soak because I believe a wipe on finish just covers the outside layer. I want my calls to last, so I soak them in BLO, which was used a long time ago to waterproof things. At least that is what I have read. I alwasy hang my rags up so they can dry. I don't want them to combust. I get a glossier finish with Tung oil, but I have used Formby's, and from what I have read on this site, it does not appear that it is a quality finish. Who knows?
I like Linseed oil and that is probably what I will stick with for now
Andy