Acetal resin is also called as polyoxymethylene (pom). Its chemical formula is -(-o-ch2-)n-. Its one of the toughest engineering plastic mainly used in making gears, bushing and other mechanical parts. This plastic material mainly consists of mono-polymers and copolymers it has the ability of staying stable under exposure to heat, moisture, chemicals, creeps and solvents and they also have a high gloss and low friction surface. It is mainly used in the automotive, appliance, construction, hardware, electronics and consumer goods industries. Resin casting is a liquid plastic, which is easy-to- use and water-clear polyester resin. The resins are used extensively in injection molding and offer excellent thermal stability, fast cycle time and low mold and screw deposit. Thus being the most used plastic. These are also used in making plastic resin. Also we find a number of resin jewelry which is made out of liquid plastic.