A raised ridge of Novus resilient denture liner was removed from samples using one of three burs, three stones, or a coarse sandpaper disc. Samples were polished using pumice alone, tin oxide alone, or both agents. A flat, unfinished sample served as a control. Average surface roughness of control samples was 0.96 microns. Average surface roughness measurements for reduced samples ranged from 7.21 microns (sandpaper disc) to 3.34 microns (Prolastic wheel). Without polishing, sandpaper discs and serrated burs produced rougher surfaces than stones or the nonserrated bur. The sandpaper disc reduced the liner the quickest. There were no significant differences between treatments or controls after the use of pumice alone or after the use of a combination of pumice and tin oxide. An acceptable finishing protocol for this poly(fluoroalkoxyphosphazene) resilient liner appears to differ from that previously established for a silicone resilient denture liner.