The property of composite resin and etching technique have been improving progressively and adhesive dentistry has evolved quickly, as a result, direct adhesive restorations are used increasingly in clinic. It is generally agreed that appropriate finishing and polishing procedures play an important role in improving the quality and longevity of resin composite restorations. Meanwhile, some clinical problems such as gingival irritation, surface staining, plaque accumulation and secondary caries can be avoided efficiently. Accordingly, this review mainly formulates the relationship between the methods of finishing and polishing and surface roughness of resin composite, relative factors that influences finishing and polishing, criteria that evaluates the effect of finishing and polishing.