Hi Mukti, There are many companies that thin and polish wafers to prep them for processing. You can get them single side polished, double side polished or unpolished. You didn't mention if these are bare or patterned wafers (with devices), but if they are bare substrates, Google "wafer polishing service" and you will get many choices. Brad Cantos On 3/11/08 10:47 AM, "Rana, Mukti M"wrote: > Hello Everyone, > > I am looking to thin Si-substrate (250 um thick) to 100 um. Does anyone > know of any company or institute who can do it? Thank you. >