Abstract In the back-end assembly process, all of the packages will be tested prior to disposition to the customers in order to filter out any device with failure. For a reject unit with an unknown failure mechanism, it will be subjected to a comprehensive failure analysis (FA) to identify the root cause of the failure. Non-destructive verification, following by front-side decapsulation and internal physical inspection is the common way to visualise and identify the physical defect that usually causes the failure of a device during the back-end assembly process. For certain failures, visualization of the defect might not be straight forward after the decapsulation because the defect may be embedded or buried underneath a layer or wedge bond on the die. In this case, a more complicated FA analysis flow which comprises various precision techniques such as parallel lapping, hotspot localisation and focused-ion-beam (FIB) analyses will be needed to thin down the top layer/wedge bond for a precise localisation of the defect prior to precision analysis by FIB. However, the process to thin down the top layer/wedge bond with an exposed die of a partially decapsulated package is a tricky job as artefacts such as crack/scratches on die are likely to be introduced during the process of polishing. Also it is relatively difficult to control the thickness and levelling of the top layer/wedge bond during the thinning process. In this work, we developed a method that allows the analyst to re-cap the partially decapped package, and also to precisely measure and thin down the top layer to an accuracy of less than < 2um without the introduction of artefacts.