This study aimed to (1) devise a standardized method of polishing and finishing acrylic resins, (2) eliminate the variable linked to the single operator, and (3) guarantee the reproducibility of the conditions in which smoothness surface values are obtained for comparative purposes. Twenty acrylic resin samples were fabricated (Lucitone, Dentsply). Samples in group 1 were manually polished by a single experienced operator, while samples in group 2 were polished using an isoparallelometer. Surface roughness was measured for both groups with a ± 0.01-µm resolution profilometer (Mahr, GD25). Data analysis showed that mechanical polishing results in a more uniform surface quality. This preliminary investigation underscores the merits of a standardized method for polishing dental acrylic resins. This approach can eliminate the effect of human factors, thereby making it possible to assess and compare the inherent features of each polished dental material. Int J Prosthodont 2008;21:409–412.