Abstract: A gear shaped tool formed of a relatively soft elastically deformable material provided with a multiplicity of pores provided in the sides of its teeth by elimination of solid particles exposed at the surface thereof is rotated in mesh under light pressure contact with a work gear, while a very fine abrasive fluid polishing compound is provided. The operation improves the surface finish of the teeth of the work pieces without appreciably affecting the tooth form. The operation may be carried out with the axes of the gear and polishing tool parallel or crossed at a small angle and a relative traverse may be provided between the gear and tool in a direction which occupies a plane parallel to the axes of both the gear and tool, such direction preferably being parallel to the axis of the gear.