It is well-known that improvements in seat comfort are needed as a medical solution to prevent pressure ulcers.

Machining processing industries have continuously developed and improved technologies and processes to transform finished product to obtain better super finished product quality and thus increase products. Abrasive machining is one of the most important of these processes and therefore merits special attention and study. Indeed, grinding is the process of removing metal by the application of abrasives which are bonded to form a rotating wheel or belt. When the moving abrasive particles contact the workpiece, they act as tiny cutting tools, each particle cutting a tiny chip from the workpiece. The abrasive belt grinding is efficient, economic, widely used and being said “universal grinding”. It can get high machining accuracy and surface quality. Surface quality is a very important aspect of machining quality and it is the most important parameter to measure the surface quality. Many factors affect the surface roughness such as performance of abrasive belt, the amount of abrasive belt grinding, hardness of contact wheel. And the most important one is the amount of grinding. For electronic packaging, before soldering, copper substrates have to be polished by both chemical and mechanical polishing. Therefore, this article is aimed at that status so that to design and manufacture a new abrasive belt grinding machine. And then the surfaces for soldering of Cu substrates are ground and polished using the machine. Finally, the surface roughness of copper substrates polished by the abrasive belt grinding machine is evaluated and compared with other grinding machines.