The most important stage in sealing with composite materials is finishing, which determines the durability, strength, and aesthetics of the restoration. Currently, there are many modern polishing tools that meet various requirements. The aim of the article is to provide a comparative analysis of modern systems for finishing composite restorations. During the study, we used the Estelite Quick and EsCom nanocomposites, from which 16 samples were prepared. All samples were divided into four groups for finishing, where: group 1 was not subjected to any treatment, being used as a control one; group 2 consisted of grinding discs No. НК 1.020 (“ТОР ВМ”, Moscow); group 3 consisted of Enhance Dentsply polishing heads (UK); group 4 was represented with Opti 1 Step Polisher Kerr polishing system (USA). A coloring agent was also used to evaluate the polishing quality. The surface condition of the samples was studied using a Karl Kaps dental microscope. Analysis of the photographs has shown that the samples in the first group have an uneven structure and a rough surface with defects, the samples in the second group have a more even surface, but there are scratches and colored pores, the samples in the third group have areas with coloring and a surface with streaks, the samples in the fourth group have the smoothest surface and shine. Analyzing the quality of finishing using a microscope, we can conclude that the polishing head from the Opti 1 Step Polisher Kerr system showed the best result.