Here is a reply I made to that same question back in May;
>There's a bit more to lapping than just "smoothing" it up. What you are also trying to achieve is a perfectly flat interface between the mating surfaces of the heat sink and the CPU core. If you were to take a straight edge to the surface of the heat sink you would find that, in many cases it's not straight and true. To remedy this you should sand the base, In addition I would recommend that you place the sandpaper on a pane of glass, tape it down if necessary, pay attention that you don't tilt the heat sink, resulting in a heat sink with an angled bottom causing uneven pressure when attached to the motherboard. Follow the above procedures and use progressively finer paper, finishing with a polishing compound if needed to achieve a mirror-like finish. Use no waxes or other foreign material other than a quality thermal transfer paste between the heat sink and the CPU.
You should see a noticeable decrease in your temperatures after performing this procedure.<
I hope this helps.
Good Luck!
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