The　removal　of　redundant　layer　of　deposited　metal　of　the　micro　coils　is　one　difficult　problem　in　the　fabricating　of　micro-mechanical　electromagnetic　relay.　In　view　of　the　machining　efficiency　and　quality,　the　paper　introduced　lapping　and　polishing　technology.　The　paper　also　analyzed　the　characteristic　of　lapping　and　polishing　and　introduced　the　appropriate　abrasives.　Then　the　main　procedures　were　presented　and　the　measuring　result　was　given　in　the　paper.　The　surface　roughness　of　the　coil　could　satisfy　the　next　layer　fabricate　requirements　of　the　micro-mechanical　electromagnetic　relay.　At　last　the　paper　concluded　the　optimized　lapping　and　polishing　parameters.