about polishing heatsinks...

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Solution
You don't use sandpaper.
You use wet and dry and a very hard perfectly flat surface.
You don't use anything that you can't make perfectly flat.

However modern Heat Sinks are fine. 10yrs ago it was a problem. Not any more really.


I'm not a machinist like Susquehannock (kudos on the AMD polish), but I am an engine builder. Certainly doesn't qualify me as an expert, but I do know the difference between smooth and rough, and flat and uneven, surfaces.
You're saying heat sink, not CPU. If you're not going to do both the CPU and the heat sink, why bother doing either one? I get it that the more polished surface of the heat sink offers the idea that there is potentially better contact with the CPU, but, if the heat sink and the CPU are not matched/mated, then you still have to use thermal paste to make up for the dissimilar planes you have now potentially introduced. You're quite possibly no further ahead than if you had just left it alone in the first place.
 
In the days where the heat sink connected to the raw chip I think you could believe it to be flat enough to make a difference. Where you have a heat spreader then I agree, and indeed there were people who would polish both the HS and the heat spreader on the CPU until copper showed through.