The surface of metals should be as smooth as possible for optimum comfort, oral hygiene, low plaque retention, and resistance to corrosion. In this study five specimens of each precious metal(type III gold alloy, ceramic gold alloy, and Ag-Pd alloy) were divided into five groups according to finishing and polishing procedures : group 1(sandblaster), group 2(group 1+stone), group 3(group 2+brown rubber), group 4(group 3+green rubber), and group 5(group 4+rouge). Six specimens of each non-precious metal(Co-Cr alloy, Ni-Cr alloy, and Co-Cr-Ti alloy) were divided into six groups: group 1(sandblaster), group 2(group 1+hard stone), group 3(group 2+electrolytic polisher), group 4(group 3+brown hard rubber point), group 5(group 4+green hard rubber point), and group 6(group 5+rouge). Considering factors affecting the rate of abrasion, the same dentist applied each finishing and polishing procedure. In addition, the surface roughness of enamel, resin, and porcelain was evaluated. The effect of finishing and polishing procedures on surface roughness of precious and non-precious metals, enamel, resin, and porcelain was evaluated by means of Atomic Force Microscope(AutoProbe CP. Park Scientific Instruments, U.S.A.) that can image the three dimensional surface profile and measure average surface roughness values of each sample at the same time. The obtained results were as follows : 1. According to finishing and polishing procedures, the surface roughness of type III gold alloy, ceramic gold alloy, and Ag-Pd alloy was decreased in the order of group 1, 2, 3, 4, and 5 (P<0.01). 2. According to finishing and polishing procedures. the surface roughness of Co-Cr alloy, Ni-Cr alloy, and Co-Cr-Ti alloy was decreased in the order of group 1, 2, 3, 4, 5, and 6 (p<0.01). 3. There was not statistically significant difference in the surface roughness among three metals of precious metals in group 1 but was significant difference in group 2, 3, 4, and 5 (P<0.05). 4. There was not statistically significant difference in the surface roughness among three metals of non-precious metals in all groups. 5. When the surface roughness of the smoothest surface of each metal, enamel. porcelain, and resin was compared, porcelain was the smoothest and the surface roughness was decreased in the order of Ni-Cr alloy. Co-Cr alloy. Co-Cr-Ti alloy, resin. Ag-Pd alloy, ceramic gold alloy type III gold alloy, and enamel (P<0.01). The results of this study indicate that the finishing and polishing procedures should be carried out in a logical, systematic sequence of steps and the harder non-precious metals may be less resistance to abrasion than are the softer precious metals.