Wal-Mart sells a $20 headlight restoration kit that makes you wet sand the headlights first with either 1000 grit or 1500 grit sandpaper, then wetsand with 2500 grit, and then apply 2 different compounds to the headlights. I just used this kit a few days ago and it works amazing. My headlights were completely yellow before the treatment and completely clear after the treatment. The product claims that it has a lifetime warranty but I wouldn't believe that.