Polished calf refers to rectified calf grain. This eliminates any skin imperfections for a much smoother and shiny finish. Unlike the regular full grain leather that comes with a dull finish, the look of the Polished calf is not as natural as a regular, plain full grain, but the look is very good and luxurious.
This type of leather is quite expensive because of the post-production processes that it needs at the tannery.
It is also appropriate for business and formal shoemaking.