One of the things that often comes up in talking about getting the set up right on a bass is fret dressing, or polishing. There are two times this should happen to a bass:

Before it leaves the factory.
If the frets become overly worn from use (usually years of use).

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So, to the business of setting up a Bass Guitar. Tuning aside – do start with that first! – string height is the number one adjustment on a bass. There are all sorts of reasons that string height adjustment is needed, from changing string type and fret wear to changing weather conditions and playing style.