a polish is usually just done in the exhaust port. some people or builders, polish it to a smooth , almost mirror-like finish.this is mostly done to complete or complement a porting job. usually to make any significant difference in power, changes are made to port widths and heights. intakes and transfers may also be reshaped. it all depends upon the results the builder is trying to achieve. an exhaust port polish alone will not gain much if any power what so ever without a good porting job. send your jugs (cylinders) to a reputable builder and get them ported. don't attempt porting yourself.