This communication presents a comparative study of polish-induced effects in 〈100〉 GaAs by Raman spectroscopy (strain) and cross-sectional transmission electron microscopy (dislocation density). It is found that the depth and polish-time dependence of both the strain and dislocation density obey the same relationship. However, the skin depth evaluated by Raman scattering is a factor of 10 smaller than that determined from transmission electron microscopy.