We (Okamoto Machine Tool Works, Ltd.) present our grinding and polishing technology for various materials such as resin, Cu, BG tape, SiC, GaN. Our technology is able to grind and polish various types of materials from soft materials to hard materials. We have been developing a special grinding technology for soft materials. The technology is called HPD and enables to grind the soft materials which were not able to be ground with a standard grinding process or needed to be ground by rough grid size grinding wheels. You also had to make the grinding wheel wears a lot even the rough grid size grinding wheels are used in order to grind those soft materials due to the clogging. The HPD technology prevents this issue. Moreover, thanks to this technology, you can use high mesh wheels such as #4000 - #30,000. We believe that the HPD technology can be an effective technology for FOWLP, PLP, TSV grinding and BG tape grinding of flip-chip/high bumped wafers for flatness improvement. Our technology is not only for soft materials but also for difficult cut materials such as SiC and GaN. We developed high power and high-rigidity grinder for these materials. We are going to look through the SiC grinding result with our technology. Moreover, we have developed polishing technology for various types of materials including Si, SiC, GaN, InP, GaAs, and more. Our grinding and polishing technology can cover various types of materials. It is hoped that our technology helps your current process issues.