Abstract: An improved method and formulation is shown for preparing polishing media for superfinishing pure metal surfaces. A combination of hydrophobic and hydrophilic silicone surfactants is used to control the porosity and water absorption during use whereby durability is obtained and the catalyst concentration is regulated to control hardness to achieve durability without scratching the workpiece. Density is controlled by the quantity of mixture with which a closed mold is charged. To produce successful media it is also necessary to preheat the closed mold and to be certain that the resin mixture of particles, polyol and additives does not exceed 120 degrees F. prior to final mixture with isocyanate just before charging the mold and curing. Also a longer cure at a lower temperature enhances the qualities of the resulting polishing media.