Finishing and polishing materials include burs, discs, points, cups, brushes, and polishing pastes used in the final stage of restoration fabrication to refine contours, remove surface irregularities, and achieve a smooth, high-gloss finish. Applied to acrylic dentures, metal frameworks, ceramic restorations, and composite fillings alike, finishing and polishing directly affect plaque resistance, esthetics, and patient comfort, since rough or porous surfaces harbor bacteria and stain more readily. Sequenced from coarse to fine abrasives, this category concludes nearly every laboratory and chairside restorative workflow.