You can take several different approaches depending on how bad the insides are. The whisper low boy is a good forge and worth relining.
I would only take out what is lose inside and leave the good stuff that is in place. You can purchase a product called bubble alumina from Darrin Ellis
Supply that works well to fill in the dips and valleys in the forge lining.
Turn the forge on its top and use a large putty knife and trowel the bubble alumina into place, making it level with the burner ports. Plug these with tissue paper so you don't fill them with the casting mixture.
Let the top dry in place. When that is done set the forge on its side and cast that. Do the bottom last along with the ends with the forge in its upright position. The door is best repaired with a 2 inch thick piece of kao-wool if it is burnt out. The bubble alumina is a little pricey but worth it.
You can also purchase a reline kit from the manufacturer.
Good luck, Fred