3D Velocity has posted a review on the PCViper UltraKit - Heatsink Lapping kit
Plenty of people have discussed the merits (or lack of) of lapping your heatsink. Some swear by it claiming it can gain the 5 or more degrees Celsius extra cooling while others see it as a labour-intensive way to get almost no benefit.Read more
I think the truth is that lapping will help increases heat transfer from your CPU to your heat sink base, but by how much depends on the condition of both to begin with. I have no doubt that truly attrocious base finish can benefit to the tune 5 or even more degrees of cooling, but a base that's fairly true to start with isn't going to deliver you so much.
