The burnished finish is quite similar to the polish finish. The more rubbing or polishing it gets it becomes shiny. The difference between Polish and Burnish finish is the Polish finish has a pre-applied shiny effect on it and the burnish finish does not have a pre-applied shiny effect, when it gets polished it becomes shiny and gives an oily tone. Burnish finished leather has a demand for footwear for rich shoemaking purposes.