To produce a polished and smooth heel steel tube, you will need the following tools and materials:

1. Heel steel tube
2. Grinding wheel
3. Polishing wheel
4. Grinding compound
5. Polishing compound
6. Lathe or bench grinder

Here is the general process for producing a polished and smooth heel steel tube:

1. Secure the heel steel tube in a lathe or clamp it in a bench grinder.
2. Using the grinding wheel, remove any burrs or rough edges on the tube.
3. Apply a small amount of grinding compound to the grinding wheel.
4. Using the grinding wheel, smooth out any rough or uneven surfaces on the tube.
5. Switch to the polishing wheel and apply a small amount of polishing compound to it.
6. Using the polishing wheel, polish the surface of the tube until it is smooth and shiny.
7. Repeat the process until you are satisfied with the finish on the tube.
8. Wipe down the tube with a clean cloth to remove any excess compound.

It is important to follow all safety guidelines when working with grinding and polishing wheels, including wearing protective eyewear and gloves. It may also be helpful to practice on a scrap piece of steel before working on the heel tube to get a feel for the process.