Polishing processes are critical to high value production processes such as IC manufacturing. The fundamental material removal mechanisms, howeve, are poorly understood. Technological outputs (e.g., surface finish, sub-surface damage, part shape) and throughput of lapping and polishing processes are affected by a large number of variables. Individual processes are well controlled within individual enterprises, yet there appears to be little ability to predict process performance a priori. As a first step toward improving process modeling, this paper reviews the fundamental mechanisms of material removal in lapping and polishing processes and identifies key areas where further work is required.