Finishing is the transformation of an object from a rough to a refined form. Polishing is the production of shiny, mirror like surface to give the restoration enamel like finish. The proper finishing and polishing of dental restorations are important aspects of clinical restorative procedures that enhance both aesthetics and longevity of restored teeth that is achieved either by removal or addition of a superficial layer.A wide variety of finishing and polishing agents and devices are available to the operator. Effective finishing & polishing of dental restorations not only result in optimal aesthetics but also provide for acceptable oral health of soft tissues & marginal integrity of the restorative interface.