Here is a quick little picture Guide to Lapping your Heatsink. Regardless of your particular heatsink I recommend following the basic procedure illustrated in this YouTube Video.
NOTE: Lapping Direct-Touch Heatpipe Heatsinks is not recommended.
The heatsink pictured is the Thermalright Venomous X. I started with 400 grit sandpaper and after 20 passes I rotate the heatsink 1/4 of a turn. This first picture is after rotating the heatsink 4 times with 400 Grit.
Continuing with 400 Grit paper I proceed with the Lapping, 20 passes before rotating the heatsink 1/4 of a turn. This picture is the end result of the 400 Grit Sandpaper. Time to switch to the 600 Grit sandpaper.
After 8 rotations of 20 passes with 600 Grit paper I have this.
I continue with the 600 Grit until my heatsink looks like this. Time to switch to 800 Grit.
I continue Lapping with 800 Grit paper. After 8 rotations of 20 passes my heatsink looks like this.
Continuing with the 800 Grit I proceed until the heatsink looks like this. Time to switch to 1000 Grit.
The Lapping Process is almost done. When the heatsink looks like this you can switch to 1500 Grit.
Continue lapping with 1500 Grit until your heatsink looks like this. Switch to 2000 Grit.
Continue Lapping with 2000 Grit until your heatsink looks like this.
NOTE: Lapping Direct-Touch Heatpipe Heatsinks is not recommended.
The heatsink pictured is the Thermalright Venomous X. I started with 400 grit sandpaper and after 20 passes I rotate the heatsink 1/4 of a turn. This first picture is after rotating the heatsink 4 times with 400 Grit.
Continuing with 400 Grit paper I proceed with the Lapping, 20 passes before rotating the heatsink 1/4 of a turn. This picture is the end result of the 400 Grit Sandpaper. Time to switch to the 600 Grit sandpaper.
After 8 rotations of 20 passes with 600 Grit paper I have this.
I continue with the 600 Grit until my heatsink looks like this. Time to switch to 800 Grit.
I continue Lapping with 800 Grit paper. After 8 rotations of 20 passes my heatsink looks like this.
Continuing with the 800 Grit I proceed until the heatsink looks like this. Time to switch to 1000 Grit.
The Lapping Process is almost done. When the heatsink looks like this you can switch to 1500 Grit.
Continue lapping with 1500 Grit until your heatsink looks like this. Switch to 2000 Grit.
Continue Lapping with 2000 Grit until your heatsink looks like this.