3M™ Finesse-it™ Finishing Material polishing liquids are part of a range of polishing and buffing liquids specifically designed for use on OEM paints and baked-on repair paints. This liquid removes sanding scratches or swirls from previously buffed areas. Best results are achieved in conjunction with a pneumatic or electric polisher fitted with 3M™ Finesse-it™ polishing foams.