I plan on lapping my IHS as soon as I get off of my butt and buy some paper. I am planning on dry sanding. I'm going to cover the back of the CPU with the little black piece that comes in the retail box. I have read tons about this on lots of forums, and have decided dry is easier with the same results. I am planning on 400 ,600, 800, 1000, or something like that. My Zalman 9500 has a mirror finish on it, seriously, I could shave in it. But I am going to mark it up with a sharpie and run it over some fine grit 2000 paper and see if the sharpie markings rub right off. If not, a lapping I will go in it also. I don't recommend metal polish either. I am going to clean everything off every once in a while with some compressed air, do the same at the end, and then use the AS cleaner and polish. I'll clean up the back of the CPU, just in case also. I am excited to see what happens. I know a guy that got a 11C drop in temps simply by lapping his IHS to an 800 grit flat surface.