So I just recently finished lapping the heatsink on my Arctic Cooling Freezer pro, and realized I should share how to properly lap a heatsink for all of you Audioholics out there. I didn't have a camera to take pictures of the heatsink before and after but the difference is pretty remarkable.
So what you're going to need is some wet/dry sandpaper. I just went to the local hardware store and picked up some 400-600-1500-2000 grit waterproof sandpaper for about a buck a sheet. You're also going to need an extremely level surface, some dish soap, and some water. I like to just fill a container with water and take it to my computer desk or an old coffee table since the whole process does take a long time.
So you're going to soak the sandpaper in water for a few seconds. I use some butter knives to hold the sandpaper open as it wants to fold over on itself when it gets wet. Next you're going to put a VERY small drop of dish soap on the bottom base of the heatsink and spread it evenly with your finger. After this wash your finger in the tub of water and start spinning!
Some people like to move the heatsink back and forth on the paper, but I find spinning allows the weight of the heatsink to do the work. It also is faster than the straight back and forth technique. After a few minutes you'll need to wash the sandpaper again and the bottom of the heatsink and apply new soap. You might not think that this matters but believe me, if you don't want to be there all day you will keep a relatively clean piece of sandpaper.
I like to spend 15-20 minutes with each grit of paper, so the entire process should take 60-80 minutes depending on how shiny you want it. At the end you should be able to hold the heatsink on an angle and use it as a mirror to read your monitor. It should look like a mirror, but only from an angle. If you look at the heatsink straight on you'll notice swirl marks that can only be gotten out with a nice buffing of the metal. This is NOT necessary and is pretty much a waste of time.
After lapping, my temperatures went down roughly 3 degrees Celsius, and my fan speed dropped 100 RPM's under load. It's not a massive decrease in temperature but it's pretty good for something you only have to do once. My AMD Phenom x4 810 idles at 25 degrees Celsius, and under a full prime 95 torture test of all 4 cores running at 100% it hits just under 40 degrees Celsius. Idle fan speed is only 550 RPM, and full load is 1153 RPM. In CPU terms, mine is extremely cold.
I love tinkering with my computer, so if you're like me you can give this a try.