The Collaborative International Dictionary of English v.0.48:
Polish \Pol"ish\, v. t. [imp. & p. p. Polished; p. pr. & vb.
n. Polishing.] [F. polir, L. polire. Cf. Polite, -ish]
1. To make smooth and glossy, usually by friction; to
burnish; to overspread with luster; as, to polish glass,
marble, metals, etc.
2. Hence, to refine; to wear off the rudeness, coarseness, or
rusticity of; to make elegant and polite; as, to polish
life or manners. --Milton.
To polish off, to finish completely, as an adversary.
[Slang] --W. H. Russell.