The document provides an overview of the process for sectioning, mounting, and polishing samples for metallurgical inspection. It discusses techniques for sectioning samples using abrasive cutting, mounting samples in resin, and grinding and polishing samples to remove scratches and achieve a uniform high sheen for consistent inspection results. The goal is to prepare identical samples through this process to allow for equivalent and trend analysis of metallurgical properties and issues. More information can be found in metallurgical handbooks or through hands-on training with an engineer.