Polished. Comes with hardware. If you don't like the polished look you can take sand paper or something similar and brush it. I used it for a short time only.
$20 + 7 shipping in lower 48 states.
1.) '02 WRX-2482cc-TD06H-20G-FMIC (just sold)
2.) '90 Legacy-2.5 turbo, VF39, Haltech E8 in-hand - waiting for the 5mt swap