Aim- The aim of the present study was to evaluate and compare the effects of dry and wet finishing and polishing on surface roughness of two commercially available composite resins. Methodology- Sixty samples each of commercially available microhybrid and nanohybrid resin composite were prepared using a customised stainless steel split mould measuring (10 mm x 1mm) The prepared samples were divided into 3 groups based on finishing and polishing procedure as: Group (A): Wet finishing and polishing, Group (B): Dry finishing and polishing and Group (C): Control (No finishing and polishing). After preparation, all the samples were incubated at 370C for 7 days. The samples were tested for surface roughness using a Profilometer. Result- The results of surface roughness were analysed using analysis of variance (ANOVA) followed by Post Hoc Tukey’s Test. The highest surface roughness was recorded for nanohybrid composite in Group B2 (Dry) (0.244 ± 0.081) followed by Group A2 (Wet) (0.234 ± 0.131) and Group C2 (Control) (0.030 ± 0.014). For microhybrid composite, Group B1 (Dry) (0.130 ± 0.033) showed highest surface roughness followed by Group A1 (Wet) (0.088 ± 0.050) and Group C1 (Control) (0.040 ± 0.073). The surface roughness of nanohybrid composite was higher than microhybrid composite resins. Statistically significant differences were observed in surface roughness in finishing and polishing under different conditions. Conclusion- Within the limitations of the present study, it was concluded that dry finishing and polishing increases the surface roughness of microhybrid and nanohybrid composite.