The purpose of this study was to measure roughness on the polished surfaces of composite resin, and was to observe the polished surfaces under Scanning Electron Microscope. The surface roughness tester (Surfcom 700A Semitsu Profilometer Tokyo. Japan) was used to measure roughness of polished surfaces. In this study, 4 brands of composite resin were examined, Pyrofil bond anterior Bell-Feel anterior Clearfil F II and Microrest A.P. White point, Silicone point, Super snap, and Sof-Lex medium disc as cutting instrument, and celluloid matrix were used. The results obtained were as follows. 1) The celluloid matrix produced the smoothest surfaces. 2) Microrest composite resin had smoother surface than any other composite resins after polishing. 3) The values of surface roughness made by White point, Silicon point and Super snap were similar. 4) The surfaces made by Sof-Lex medium disc was smoother than the surfaces made by any other polishing instruments.