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.