Objective: The aim of this study was to evaluate the influence of superficial finishing and polishing procedures on bacterial plaque retention of composite resin restorations. Material and Methods: Twenty patients participated in the study presenting forty restored surfaces in various classifications of cavities, cervical edges and types of teeth. The finishing and polishing procedures were performed with polishing discs (TDV), silicone points (Optimize – TDV) and strips polishing (3M). To verify plaque retention was used Index Retention and Extension Plaque in Restoration – IRPR, applied before polishing and after 7 and 14 days. Results: The results showed that, before polishing, most of surfaces presented plaque retention on highest levels of IRPR, and after polishing there was reduction and also absence of plaque retention, demonstrated by the lowest levels of IRPR. Conclusion: It was concluded that the polishing materials and the technique used were effective in reducing bacterial plaque retention over restored surfaces, and that IRPR is an efficient method to demonstrate the plaque retention on esthetic restoration.