Superfinishing is essential for mirror surfaces, because among mechanical components cylindrical workpieces such as spindles must maintain precision and reliability with respect to functional characteristics. However, research on standardization of polishing film application combination to obtain mirror surfaces is insufficient. Consequently, this has been a factor in rising costs of mechanical components. Therefore, in this study, experiments have been conducted to determine efficient polishing film application combination for mirror surfaces ranging from ductile materials such as SM45C, brass, aluminium 7075, and titanium to brittle materials such as $Al_20_3$, SiC, $Si_3N_4$, and $ZrO_2$. From the experimental results, efficient polishing film application combination for metallic materials and ceramic materials is confirmed.