Introduction: The roughness of glass ionomer cement (GIC) is a limitation that interferes with its mechanical and aesthetic performance, and it is necessary to use appropriate finishing and polishing procedures in restorations produced with this material. Objective: To evaluate the effect of different finishing and polishing systems on roughness, hardness and surface of restorations performed with two types of GIC. Material and method: 100 specimens were made and divided into 10 groups, according to the type of GIC (conventional and resin modified GIC) and the finishing and polishing system used (C (Control) -Mylar strip; PD -diamond burs; DA -abrasive disks; PE -Enhance system; BM -carbide burs). After 7 days in distilled water, the specimens were evaluated by Scanning Electron Microscopy (SEM) and submitted to surface roughness and Vickers microhardness tests. Statistical analysis was performed by two-way ANOVA and Tukey post-test. Result: SEM analysis demonstrated a smoother surface in BM group in both types of GIC. Regarding roughness, a statistically significant difference (p <0.05) was observed between some groups of conventional GIC, but there was no difference between GIC types. Regarding hardness, conventional GIC showed better results than resin-modified GIC; Concerning to finishing and polishing materials factor, there was no statistically significant difference, regardless of the type of GIC. Conclusion: BM groups presented better results on SEM; The type of GIC did not influence the roughness values; The type of polishing did not influence the hardness.