Lapping used to be important with older CPUs like the Celeron 300a. Back then, CPUs only put out about 25 watts and had about a full square inch of metal slug for the heatsink to mount to, so contact between the CPU and heatsink wasn't critical. Most of these CPU slugs had a nice bowl shape to them (although it was only a few thousandths of an inch deep, it was noticable with a good straightedge or razor blade). Also, most people were using extruded aluminum heatsinks which also had a curve due to manufacturing processes. What this meant was that only the outer edges of the CPU were touching the heatsink. People started lapping heatsinks and CPUs in order to make the two surfaces match better and provide better thermal transfer. I did this on several CPUs and noticed very good results. Newer Intel and AMD chips come pretty much as flat as can be resonably done in a factory and I wouldn't even think about trying to lap one. Any quality heatsink will come machined flat - probably flatter than you can make it at home. If you bought a good heatsink (and this isn't a place to try to save a buck by going for a POS) it should be fine as-is, don't mess with it unless you really know what you're doing. Learning how to properly apply thermal paste will probably give the best temperature improvements. There is still a use for lapping though. This week I lapped down a GeForce2 core and its heasink - Nvidia chips are notorious for not being flat. The end result was that the back side of the video card dropped about 20 degrees (F) in temperature because the heatsink is now able to effectively pull the heat from the GPU. I didn't measure it scientifically, just used the ol' finger test, but it was quite a difference.