The following conclusions on finishing margins of gold inlays were reached: 1. Instruments should be rotated perpendicular to the margin from gold to enamel. 2. Green stones produce rough surfaces that are not easily smoothed by finer instruments. 3. Hand burnishers and rubber points are not effective in producing gross marginal closure. 4. The best instruments for finishing occlusal margins are round steel burs, finishing burs, or white finishing stones. 5. When finishing occlusal margins, it is important to use an instrument small enough to gain access to the depth of grooves and fissures. 6. Proximal preparations made with a secondary flare yield castings with better "as cast" and finished margins than those preparations made with a butt joint. 7. The best instruments for finishing proximal margins are flexible paper discs. Usually, one fine sand or fine cuttle discs are necessary. 8. There is an indication that castings made from slightly overwaxed patterns can be finished to produce better margins than those made from patterns waxed exactly to the margins.