Finishing and polishing of restorative materials in dentistry involve refining the surface of restorations to achieve optimal function, aesthetics, and longevity. Finishing removes excess material, smooths rough surfaces, and shapes the restoration using burs, discs, or abrasive stones. Polishing enhances surface smoothness and luster using fine abrasives, rubber cups, and polishing pastes to reduce plaque accumulation, improve aesthetics, and enhance wear resistance. Proper finishing and polishing improve the restoration's longevity, reduce staining, and promote better oral health.