Turtle Wax makes a pretty great HeadLight Restoration kit. It comes with a smoothing compound to take off surface debris. If that is not good enough to clear your lights up, a sanding lubricant and 4 stage sanding pads are also included. follow up with a very simple cleaning wipe and sealing wipe. My head light had some pretty serious yellowing, and after a few minutes they look good enough for me to not shell out up to $360 to replace my headlights.
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