The article is focused to compare and evaluate different finishing technologies, such as milling and ISF technology, which are isotropic super fine machining. There were compared two gears manufactured by the same technologies, processes and made of the same material, in the company ZTS Sabinov, however, different finishing technologies were used on each wheel. Both gears are machined by milling and grinding on one of the wheels was used finishing technology ISF. Measurement and evaluation proved that the ISF technology has a strong influence on the final surface roughness.