Kalpsn2000: You have a bit of metal and you have some sandpaper, you need to have the confidence to take the heatsink to the sandpaper and slowly rub the base of the metal heatsink flat. It's amazingly easy and once you have done it you may wonder what all your apprehension was about!
I did watch the video, thinks its ok, the best tip the guy gives is about holding the sink as close to the bottom as possible, this will help avoid *rocking* the heatink as the force of mavity is lower.
The worst case scenario is that you will destroy your heatsink or at least produce such a wonky uneven base that the sink will not be making good contact with the CPU's IHS.
I always do about 20 pushes backwards and forwards (not like what that guy says) and then rotate the sink 90 degrees and then another 20 pushes backwards and forwards . The 240grit I start with has immense cutting power so I don't need to press that hard instead just let the motion do the work. The knack is to keep the base of the sink completely flat against the paper. If you don't pay attention one side of the base will be lapped more than the other side.
Once the base is flat I switch to 400grit and repeat the process except this time I don't rotate the sink 90 degrees instead I rotate it 180 degrees and push backwards and forwards really slowly. By lapping in the same direction to finish I find the finish is really nice, kinda looks like the finish you see on a stock heatsink except a bit finer.
Beyond 400grit is at your discretion, some people say it helps with the temps but I think its more a glamour job myself . . .these same people will always publish a photo of their finished sinks as smooth and shiny like a mirror refecting a random object!
If your really aweful with your hands start off with a cheaper heatsink or something you dont mind bOrking, you will get the hang of it quite quickly.
Last thing is wet vs dry, they both can work but I think wet is better to start, once u get the hang of it you will be able to lap dry.
Good luck!
