Here are links to reviews of the heat sink lapping kit from EasyPCKits.
Heat Sink Lapping Kit Reviews:
"With a temperature drop so substantial, and at such a cheap price, this is something I'm amazed more people haven't sprung for. ... for the price, its positive results, and ability to be "refilled" (by purchasing more sandpaper, glass can be reused), this is an amazing product." - deadly-app, Comp-Reviews.com (10/1/04)
"As for the conclusion, this lapping kit is a great buy for only $13.00. I'd gladly recommend this product to anyone who's looking for the ultimate in CPU cooling. Don't forgot that this lapping kit can also be used on water coolers, peltiers, and video card and northbridge heatsinks, not only the CPU. I'm happy to say that this product gets five out of five stars." - Steve Becker, MaximumCPU.net (6/23/04)
"While using this kit on an air cooler, you [could] see a 3-4 degree temperature drop, and possibly another couple of degrees if you are using a stock thermal pad or stock thermal paste when you upgrade to the Arctic Silver. Overall I am very pleased with this product, I am giving the EasyPCKits Premium Lapping Kit a 10 out of 10 and Kickass Mod's Kickass Award." - KickAssMods.com (6/5/04)
"Someone did their homework. The choices for sandpaper are quite good, the included Arctic Silver Ceramique is close to (if not) the best thermal compound available. The instructions sheet makes it stand out though. ... This is a very nice kit, very well priced, especially when you factor in the retail price of a tube of Ceramique." - Brian Berryman, Overclockers.com (11/01/03)
"In summary, I strongly recommend this kit
to anyone who may be interested in obtaining cooler CPU temperatures. In fact, I
honestly cannot think of a single reason to give this fine product anything less
than a pefect score.
Well done, Easy PC Kits!" - Wizard, Tweakers Australia (10/30/03)
"After the lapping process, I can happily say that my CPU temperature has dropped about 4 degrees Celsius. Dave's kit was complete, and instructions were thorough. If you follow his instructions, you should have a beautifully flat heatsink and plenty of sandpaper and polish for a few more lapping jobs." - Brian, The Tech Lounge (04/29/03)
"So in a nutshell, this is a very good price on a lapping kit that does perform well. As such, we are awarding it a 10 out of 10, and the Editor's Choice Award." - Rami Saikali, OC Ware (06/07/03)
"I am really impressed with this kit and while my results are a lot better than expected most people apparently see about a 2-3 degree temp drop. ... I really do recommend you get this kit or at least try lapping to see its benefits." - Water-Cooling.com
"This is an excellent product that does a great job. This product deserves a full 5/5 because I have nothing at all to say that's bad about this product." - Kevin Stopp, Sweet Mods (09/20/03)