Abstract: A plastic polishing composition and method for making such a composition in emulsion form containing a fatty acid, an alkanolamine, cetyl alcohol, glyceryl monostearate, and liquid forms a carrier for an abrasive material, an acrylic filler, an anti-static agent, and a hydrocarbon solvent. The composition cleans as it polishes translucent and opaque plastic surfaces by removing foreign matter and filling minute surface scratches in a one-step operation.