e36 headlights dirty / hazy

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http://img210.imageshack.us/img210/3812/lightsws9.jpg
My sister has her e36 down and the headlights are looking bad. Is this just corroded plastic and how can I get them clear as glass again?

[bmwe36]

those headlights need to be sand paperd to take the aggressive touch off the lens u need to start corse to fine like 2000 grid so the haz kind off disapers after that u will have to polish it with a plastic compound either manualy or with a polisher ...takes some time but it warth it if u dont want to spend money on new lights $$$$$$$
good luck