one intended ROI from this collaboration is the development of a lapping plate prototype that can be used for cutting and polishing a hard-disk sliderwith a high degree of accuracy. It is intended that knowledge resulting from this collaboration may be transmitted to an incubation unit by the faculty of engineering . Chulalongkorn university,in order to generate new entrepreneurs in thailand, except that additional provisions will be agreed upon to protect wd's interest un its technology, intellectual property,and confidential information related to the subject matter of the collaboration lapping plate prototype can also be applied to gem stone cutting , which is the important foundation of a major export industry of thailand.