Experimental research on surface roughness and material removal rate of D2 steel lapping is carried out using a polymer plate. The tribological mechanism of lapping for ductile materials is presented and the polymer-based lap plate is described in this study. Thus, an investigation is conducted using ANOVA method to determine the effects of lapping time, lap rotation speed, applied load and abrasive particle size on the lapping process for D2 steel discs with the polymer-coated plate. Regression models are put forward and verified for predicting surface roughness and MRR (material removal rate) as a result of the control variables. An optimal combination of process parameters is given for optimizing the lapping process.