The purpose of this study was to compare the polished surfaces of two composite resins (Clearfil F and Durafill) with those of glass ionomer cement (Fuji ionomer cement) and to observe what types of polishing devices are valuable, and then to establish a clinically satisfactory procedures. Studies have been undertaken to determine the effects of glass plate matrix and finishing instruments (Carborundum point, White point and Sof-Lex medium) on the surface finish of three restorative materials. The results were examined with profilometer (Kosaka laboratory LTD. Tokyo, Japan) and scanning electron microscopy (JSM-T20: JEOL). The results were as follows: 1. The most satisfactory surface finishes were produced against glass matrix. 2. Coarser finishes were obtained with use of carborundum point. 3. Generally Fuji ionomer cement were left surfaces with higher roughness values. 4. The smoothest finishes were obtained with Sof-lex medium. 5. Clearfil-F was showed more smoother than the other restorative materials.