Lapping is an important dimensioning and finishing technology that is used in many different industries including metal, electronic, and optical component fabrication, as well as silicon wafer production. In each of these applications lapping is used to produce flat substrates of a controlled thickness, flatness, and surface roughness. Lapping can be performed in either a single -sided or double -sided operation! Conventional lapping technology can be divided into two basic categories: loose abrasive grinding (slurry lapping) or fixed abrasive lapping. In slurry lapping the abrasive is in the form of an aqueous slurry of abrasive minerals (typically alumina or silicon carbide) and the lapping surface is the machine platen (typically cast iron).1 Conventional fixed abrasive lapping is also called "pellet lapping. In this process the abrasive (typically diamond) is incorporated into small pellets (metal, vitreous, or resin bond) which are attached to cast iron machine platens. The lapping surface during pellet lapping is formed by the top surfaces of all of the pellets. Here we report on a structured abrasive lapping technology developed by 3M. The structured abrasive pad consists of an organic (polymeric binder) - inorganic (abrasive mineral, i.e., diamond) composite and is used with coolant. Typical lapping coolants including deionized water are used as lubricants without the addition of any free abrasive mineral. Table 1 shows a comparison between conventional loose abrasive, pellet, and 3M fixed abrasive lapping technology.