Abstract: A nail buffer and polisher having pliable body includes an elongated foam core body having a triangular cross-section. Each side of the foam core body is equipped with an abrasive or polishing material that, when presented to a fingernail or toe nail, provides either a filing or buffing treatment to the nail. The elongated body is sized such that the device may be grasped from its ends. The sides of the foam core body may each have a foam later coated with either an abrasive or buffing material. The foam core body is made from a pliable foam material that allows the technician to bend the device around a nail being filed or buffed. This provides for a smoother and more time efficient result in the filing and buffing of the nails by the technician.