Mark Polish and Michael Polish (born October 30, 1970), known informally as the Polish brothers, are American twin filmmakers. Michael usually directs their films, and Mark often has an acting role.

The Polish brothers were born in El Centro, California. Their father is from Montana, and is of part Austrian ancestry. He used to work at the DEA in Sacramento. Their paternal grandfather worked on the dams of Montana. Their mother's family is Mexican. The brothers were raised Catholic.

The Polish brothers began their film career with the 1999 Sundance debut of their first feature, Twin Falls Idaho. The identical twin siblings wrote and starred in the tale of conjoined twins. Michael directed. Sony Pictures Classics bought the rights for theatrical distribution of the film, which Janet Maslin of The New York Times said had "style, gravity and originality to spare."

In an interview with Robert K. Elder for the book The Film That Changed My Life, Michael Polish said that much of his own inspiration came from watching Once Upon a Time in America in his youth.

... Internally it speaks to me, as just a human, a person alone. I can watch this movie alone and be a fan. Whether a filmmaker or not, I can be a fan because it has so many symbols and situations that reflect life itself, growing up. Even growing up in the suburbs, you still have friendships the same way these kids have friendships.

In 2000, the Polish brothers followed up Twin Falls Idaho with Jackpot, the story of a deluded karaoke singer (Jon Gries) on a tour of American dive-bars. It won the 2001 Independent Spirit John Cassavetes Award and the 2001 Seattle International Film Festival New American Cinema Award. The film was distributed theatrically by Sony Pictures Classics.

In 2002, the brothers were offered the opportunity to make a mainstream film. Instead, they began to put together the independent film Northfork. When financing collapsed days before principal photography, the filmmakers signed their house to creditors, and paid for their movie with personal credit cards. Starring James Woods and Nick Nolte, Northfork was chosen as an early selection by the Sundance Film Festival, and when the movie premiered at Sundance in 2003, Roger Ebert called it "a masterpiece."

In 2005, the Polish brothers, along with producing partner Jonathan Sheldon, wrote and released The Declaration of Independent Filmmaking. The book, a how-to guide for first-time, do-it-yourself filmmakers, follows the filmmaking process and gives firsthand accounts of the Polish Brothers' travails in making their films. The Library Journal said the Polish Brothers "write in a way that illuminates the details more clearly than most technical scribes."