Purpose:The objective of this study was to compare the surface roughness according to polishing process in conventional laboratory techniques used for polishing three different acrylic denture base resins.Materials and methods: Specimen preparation and surface polishing procedures were conducted to manufacturer's recommendation with three heat-polymerized denture base resins. Surface roughness and gloss were measured by a contact type tester and a LED gloss checker using thickness 2 mm and diameter 10 mm. There were five specimens for each acrylic resin material and polishing procedures.Mean average surface roughness (Ra) values of each specimen group were analyzed using a one-way ANOVA analysis of variance and Scheffe's post hoc test. Surfaces after surface roughness and gloss testing according to each polishing process were evaluated under a stereoscopic microscope.Results: The highest mean average surface roughness was measured(Ra=2.43 0.47) for surfaces finished with a denture tungsten carbide bur in Triplex. The lowest surface roughness values (Ra=0.11 0.07) were determined in Vertex polished with a lathe. In addition, all materials revealed that surface roughness determined highly in HP1 and HP2 than other procedures.All correlation between surface roughness and gloss showed highly with three heat-polymerized resins. Specially, topmost correlation revealed than other material in Triplex. Significant differences in mean average surface roughness were found between polishing process used high speed lathe and low speed hand-piece.Conclusion: Laboratory polishing used to high speed was found to produce the smoothest surface of heatpolymerized denture base acrylic resin. Therefore, we recommended that high polishing process need to get smooth surface.[Abstract] 205