Abstract
Polishing by using lapping tape can get fine surface very efficiently and keep working environment clean. So the lapping tapes are used in many fields, including the field of electronics. But the lapping tapes with a polyester film backing are poorly flexible and their chip pockets on their plane of action are small. So the new lapping tape which has better polishing functions has been wanted. Then this study develops the new one with rough pattern on its plane of action by polishing. The new one is much more efficient than usual one. We study the characteristics of polishing experimentally.