SUMMARYThe polished surface of a denture is that part which lies in contact with the tongue, cheeks and lips when the teeth are closed. It consists mostly of the base material, but also includes the buccal, labial and lingual surfaces of the teeth themselves.In this article, a concise explanation of the neuromuscular physiology has been given in order to make the relationship of the striated muscles with the retention of complete dentures more clear.The proper form and shape of the polished surfaces have also been described and suggested that every attempt should be made to fit the soft tissues that surround these surfaces if it is the aim to increase the retention of denture through the facial seal which is very important in the problem of retention.The technique proposed by Raybin concerning the effective sculpturing of the polished surface of complete dentures has been described in detail.Care exercised to mould the wax properly in relation to the function of muscles will ensure more stable and a happier patient.