Metallographic tests on thermally sprayed layers are fundamental components of the development of thermally sprayed layers and quality control during production. The aim of the investigations was to develop reliable and reproducible metallographic preparation methods for the different classes of layers. These methods should be able to reproduce the real microstructure of the layers. Layer preparation is expensive and cannot cover all combinations of parameters. Therefore, a statistical test plan was set up to optimize the metallographic preparation method. This paper presents the results of extensive investigations with a variety of polishing methods and their effects on the quality of the cuts. The main focus is on breakouts in the layer. The results show that the type of polishing cloth has an influence on the layer breakouts. The direction of rotation and the embedding medium have no significant influence on the quality of the cut. Paper includes a German-language abstract.