The document outlines the steps to prepare a specimen for microscopic examination, including cutting, grinding, belt polishing, paper polishing, etching, and examination. Specimens are cut to a convenient size and any irregularities are removed through grinding with an emery wheel or paper. Successive finer grades of emery paper are used to polish the surface. Further polishing is done with cloth or velvet to produce a mirror finish. Etching with acid or chemicals reveals grain and grain boundaries under the microscope. The prepared specimen is then examined under a metallurgical microscope.