I have water under the liner I want to refinish the tub I need to remove the liner. How I remove the bathtub liner

You can remove the liner as Saurabh described or just remove the water from in between the liner and the existing tub. If you decide you just want to remove the water from in between the liner and tub just remove the tub drain strainer and squeeze the water into the drain by pushing down on the liner from the top to the bottom of the tub liner.

Mark