Abstract: An improved system and method for buffing and polishing fingernails and toenails. The improved nail care system includes at least two fabric strips. Each fabric strip has two surfaces with at least one of the two surfaces covered with a graded abrasive. A first fabric strip is covered with a coarsely graded abrasive. A second fabric strip is covered with a finely graded abrasive. The improved method for buffing and polishing fingernails and toenails includes cleaning the nail, buffing the nail with a 1500 to 2400 grit abrasive for 15 to 30 seconds once during a first predetermined number of days, e.g. thirty days, further buffing the nail with a 2400 to 4500 grit abrasive for 15 to 30 seconds once during the first predetermined number of days, polishing the nail with a 4500 to 12000 grit abrasive for 15 to 30 seconds once during a second predetermined number of days, e.g.