” Hello, and today I will be showing you how to get lower temps, better overclocks and a shiny finish on your CPU. Before we begin, I would like to get a few things out of the way: lapping your CPU will void your warranty and potentially damage the CPU and render the CPU useless. I am not responsible for any damage you will or have done to you CPU or yourself. Also, your CPU needs to have an IHS (Integrated Heat Spreader). Open die CPU’s will not work. Wearing though the integrated heat spreader is almost a non-issue, but be aware it.
With that being said, lets being lapping!
Materials you will need:
1. Sandpaper; I used one piece each of wet/dry sandpaper at 400, 600 and 1500 grits.
2. A pane of glass; I used one pane of 1’ x 3’.
3. Masking tape.
4. A CPU.
5. Lots of time.
All of these materials (except the time ofcourse ) is available at your local hardware store. The materials cost me about $25. “
More info here :- http://forums.hardwarelogic.com/f32/lapping-your-cpu-guide-8516.html