POLYESTER FILM HAS PREVIOUSLY BEEN WIDELY USED AS BACKING MATERIAL OF LAPPING TAPE. A NEW LAPPING TAPE CALLED TETORON TAFFETA TAPE WAS DEVELOPED. THIS BACKING MATERIAL IS MADE OF CLOTH, THAT IS MORE FLEXIBLE THAN POLYESTER FILM. THIS PAPER PRESENTS THE RESULTS OF COMPARING POLISHING CHARACTERTISTICS FOR CONVENTIONAL LAPPING TAPE AND THE NEW ONE BY MEANS OF SUPERFINISH WITH STAINLESS STEEL PIPE. CONTACT AREAS BETWEEN TETORON TAFFETA LAPPING TAPE AND THE WORKPIECE ARE LARGER THAN THOSE OF POLYESTER FILM.