It is of high importance to avoid scratches in lapping process. A Grain Size Sensitivity (GSS) model is put forward in this paper. The GSS is a relative parameter which defines the relative change of the depth of cutting, influenced by the change of the size of grain powders, by which it is possible to evaluate quantificationally the capability of lapping machines in avoiding scratches. It is useful for designing and using lapping machines. The simulating of lapping processes based on GSS model is carried out. The transferring of error is also discussed and a new structure of lapping plate with spring cells developed by the authors is introduced.