I think this will work well enough for brushed stainless steel but it's not up to the task for polished stainless. The finest grit that comes with the package is too coarse to polish effectively and the polishing solution does not get the job done as a last step.
As another reviewer observed there is nothing in the package that could not be purchased, probably for less, at a hardware store but the package does put everything together in one place which is helpful.

I had a lot of light to moderate scratches on my stainless sink from pots and pans. This product worked well, and was not hard to use. It does take a bit of elbow grease but in 15 to 20 minutes my sink looked much better. There are still some scratches, but the light scratches have blended very nicely are are barely noticeable. You have to look hard to see the moderate ones, so overall I'm very happy. If you have deep scratches, I doubt this would do the trick, but for light to moderate it worked very well for me!.

I got this to repair very bad scuff/sratch marks where someone took the abrasive side of a sponge and really scuffed of certain areas of my expensive stainless fridge. I was pretty po'ed and after a good old fashion verbal spankin, I did some research! I googled good stuff to repair stainless fridges and this item popped up. After looking into this product further, I was worried that this may be to abrasive...there was no real mention of fridge repair scratches...I figure what the hell, cant make it look any worse.

Got the product and figure it would work in my best interest to just use the lowest grit...what a result! Swirl scatches, still there but you really got look for it and are hardly noticeable after lightly sanding area in the grain of the stainless. Should you use it for a fridge, use lowest grit, go with grain, and use light pressure and use the polish at the end, seemed to help even more tho it smells like crap. I mean super stinky.

A+!!!, and even better, this product was a mere fraction of the cost of other products. Wish I took before and after shots.

Works as advertised. We bought a nice used sink at a yard sale for $20. Would have cost $200 new. Only thing wrong was a lot of surface scratches as I almost didn't use it until I found this product. It got most of the scratches out and probably would have done more if I really worked at it. But I was satisfied with getting the majority of the scratches out and now we have a almost new looking sink... Wish I could have saved on the faucet like I did with the sink. For the price it was worth the effort to try and salvage the sink and in the end save me a lot of $$. If you have the time and patience to do the work then I'd say go ahead with this product. If not buy a new sink.

I have to say this is an awesome product !!! Bought a new stainless steel sink to replace an older one in the kitchen. I was cleaning a metal pet bowl that fell in the sink by accident and put some scratches in the sink. I tried this on my sink. Bam !!! Scratches are gone sink looks brand new again with no scratch marks. Learned my lesson to buy a rubber sink mat now to protect the base of the sink from accidental drops and this is a very good product to have on hand to preserve stainless steel sinks.