Statement of problem: The formation of biofilm and bacterial accumulation on dental materials may lead to the development of gingival inflammation and secondary caries. Purpose: The purpose of this study was to examine the effect of different surface finishing and polishing methods on surface roughness and the adhesion of S. mutans bacteria to 2 new-generation indirect composite resins, 1 direct composite resin, and 1 ceramic material. Material and methods: Forty specimens (10 × 10 × 2 mm) of each material, indirect composite resins (SR Adoro, Estenia), direct composite resin (Tetric), and a ceramic material (VITABLOCS Mark II), were fabricated. Specimens were divided into 4 groups (n=10) that were treated with 1 of the following 4 surface finishing techniques: diamond rotary cutting instrument, sandpaper discs (Sof-Lex), silicone-carbide rubber points (Shofu), or a felt wheel with diamond paste. Surface roughness was measured with a profilometer. Test specimens were covered with artificial saliva and mucin to produce pellicle. Bacterial suspension (109 CFU/ml) was then added to the pellicle-coated specimens, and bacterial adhesion was determined using a confocal laser microscope and image analyzing program. Data were analyzed with 2-way ANOVA, followed by Tukey HSD test, Pearson correlation, and regression analysis (α=.05). Results: The highest surface roughness values were recorded in SR Adoro and diamond rotary cutting instrument groups. The lowest vital S. mutans adhesion was seen in the ceramic group and in SR Adoro indirect composite resin (P<.05). Conclusions: Bacterial adhesion to indirect composite resin materials differed from that to ceramic material after surface treatments. A positive correlation was observed between surface roughness and the vital S. mutans adhesion. (J Prosthet Dent 2010;103:221-227). © 2010 The Editorial Council of the Journal of Prosthetic Dentistry.