The polishing should be wholly or three parts done before the fret-cutting is begun. After sawing the wood, fix it to a firm flat bench and plane the surface smooth; then proceed with the cutting, drilling the entering holes for the saw from the face. Ordinary work may be finished by using various grades of emery cloth down to a fineness of 00, the final polish being given by briskly rubbing with a hard brush on which has been placed a little beeswax. Or the following process might be tried. Wrap the emery cloth tightly round a piece of cork lin. by 2in. by lin., and rub up and down with the grain of the wood. Great care must be exercised so as not to break off any portion of the more delicate fretwork, and change the grade of the emery cloth as the surface gradually becomes smoother. Should it be preferred the surface may be lightly French polished, using silk for the outside of the rubber in place of ordinary cotton; silk will last longer over the sharp surface of the fretwork.