This study investigates the morphology of microchips generated during the surface finishing process using abrasive films. The research focuses on the analysis of lapping films with electrocorundum grains of nominal sizes 30, 12, and 9 µm, commonly used for achieving smooth surfaces. The lapping process involves placing abrasive grains and binder onto a polyester tape, resulting in a heterogeneous distribution of abrasive grains. The study examines the impact of this random distribution on the performance of lapping films during material removal. Scanning electron microscopy (SEM) was used to analyze the surface structure of abrasive films, revealing distinctive structures formed by the specific aggregation of abrasive grains. The research explores the influence of different nominal grain sizes on surface finish and aims to optimize lapping processes for diverse applications. The study also delves into microchip analysis, examining the products of the lapping film finishing process. Microchips were observed directly on the abrasive tool surface, revealing insights into their morphology and distribution. The chip segmentation frequency was determined, and they amounted to approximately 0.8 to 3 MHz; these are very high frequencies, which are unique for known chip-forming processes. The study also analyzed the surface roughness of processed materials and the impact of different lapping films on surface characteristics. The results show that the thickness and segmentation of microchips are influenced by the grain size and the cutting conditions. The study concludes that the surface finishing process using lapping films produces microchips with a segmented structure, which is a desirable phenomenon for achieving high-quality surfaces. The findings contribute to a better understanding of lapping processes and offer insights for optimizing these processes in various applications.This study investigates the morphology of microchips generated during the surface finishing process using abrasive films. The research focuses on the analysis of lapping films with electrocorundum grains of nominal sizes 30, 12, and 9 µm, commonly used for achieving smooth surfaces. The lapping process involves placing abrasive grains and binder onto a polyester tape, resulting in a heterogeneous distribution of abrasive grains. The study examines the impact of this random distribution on the performance of lapping films during material removal. Scanning electron microscopy (SEM) was used to analyze the surface structure of abrasive films, revealing distinctive structures formed by the specific aggregation of abrasive grains. The research explores the influence of different nominal grain sizes on surface finish and aims to optimize lapping processes for diverse applications. The study also delves into microchip analysis, examining the products of the lapping film finishing process. Microchips were observed directly on the abrasive tool surface, revealing insights into their morphology and distribution. The chip segmentation frequency was determined, and they amounted to approximately 0.8 to 3 MHz; these are very high frequencies, which are unique for known chip-forming processes. The study also analyzed the surface roughness of processed materials and the impact of different lapping films on surface characteristics. The results show that the thickness and segmentation of microchips are influenced by the grain size and the cutting conditions. The study concludes that the surface finishing process using lapping films produces microchips with a segmented structure, which is a desirable phenomenon for achieving high-quality surfaces. The findings contribute to a better understanding of lapping processes and offer insights for optimizing these processes in various applications.