Background: The High Performance Polymer is a based polymer biomaterial that was introduced as dental material to manufacture dentures superstructure and dental implants abutments. However, its surface characteristics and stress state still need to be properly described. The aim of this study was to compare the surface characteristics of a High Performance Polymer (Bio-HPP, Bredent, Senden, Germany) for computer-aided design and computer-aided manufacturing (CAD/CAM) milling and a Zirconia (Zirkonzahn, Steger, Ahrntal, Italy). Methods: The abutments surface roughness (Ra) was evaluated for each abutment material (N = 12) using a confocal laser microscope. Data were evaluated using One-Way ANOVA and Tukey tests (p < 0.05). In addition, a finite element analysis software was used to present stress measurement data as stress maps with 100 N loading. Results were generated according to Von-mises stress criteria and stress peaks were recorded from each structure. Results: Results showed a mean Ra of 0.221 ± 0.09 μm for Bio-HPP and 1.075 ± 0.24 μm for Zirconia. Both surface profiles presented a smooth characteristic regardless the measurement axis. The stress peaks from implant fixture and screw were not affected by the abutment material, however the high performance polymer showed the highest stress magnitude for the abutment region. Conclusions: Comparing the present results with the literature it is suggested that the CAD/CAM High Performance Polymer abutments present an adequate surface roughness with acceptable values of stress.