Try contacting Jeff Melzak at Case Western Reserve University (CWRU). He can be reached at 216-368-3628 or jeff@mems5.cwru.edu; he is the Microfabrication Lab (MFL) manager for the MEMS effort. CWRU did a lot of nice polishing when I was there; but I am not sure if they offer that as a service. Also, you could try PCA (Polishing Corp. of America) at 1-800-672-0060. I have not used them, but I know that they do contract polishing (including nitride). Good luck. -Kevin