An engineer is always focused towards challenges of bringing ideas and concepts to life. Therefore, sophisticated machines and modern techniques have to be constantly developed and implemented for economical manufacturing of products. Advanced researches approaches a topic of actuality in the machine manufacturing field, by combining the modern trends in the manufacturing processes (surfaces’ lapping) in processing some special materials (ceramics, composites) in conditions of minimum cost/ maximum quality, with modern technologies. Machine lapping is meant for economic lapping of batch qualities. In machine lapping, where high accuracy is demanded. Bonded abrasives in the form wheel are chosen for commercial lapping. Machine lapping can also employ abrasive paper or abrasive cloth as the lapping medium. New machines and techniques are being developed continuously to manufacture various products at cheaper rates and high quality. So, we are going to make a machine for Double Disc Lapping Machine and make it multipurpose & should be used as Micro Finishing machine is simple to maintain easy to operate. Hence, we tried our hands on “Double Disc Lapping Machine.” Lapping machine is one of the principal machines in industry. It is mainly used as the name indicates to micro polishing the material surfaces. Keywords: Micro Finishing, Lapping, both sides, low-cost machine