To create polished PS BEAMS jewelry or key rings, the following tools and materials are required based on the tutorial:

### Hardware Tools

- Machine for cutting PS BEAMS into slices or blocks
- Electric polishing machine (for optimal transparency and shaping)
- Screwdriver with small metal bit (for drilling holes)

### Polishing Materials

- Polishing grains (coarse to fine grits for smoothing)
- Cotton (final polishing)
- Patinas (to enhance shine and clarity)

### Additional Accessories

- Earring hooks, necklace chains, or key ring hardware (for assembly)

The process involves cutting, shaping with an electric polisher, progressive polishing, and finishing with cotton and patinas.