The lapping and polishing process are quite similar in most aspects. Lapping process usually produce dull and non-reflective surface. Polishing process produces reflective finish which is typically the 2nd step. Most lapping is done with a tooling plate or wheel (the lap) and fine-grained loose abrasive particles suspended in a viscous or liquid vehicle such as soluble oil, mineral oil or grease which removes material at a controlled rate.
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