From the supplied master tape or high-resolution digital files we make a cut in the cutting room. The audio is being cut on a cutting lathe in a lacquer, which has an acetate layer or on a DMM, which has a copper layer. The difference between the two is that a DMM is more suitable for longer programs like classical repertoire or albums, a lacquer is better for 12" items. For both the lacquer and the DMM, the cutting lathe works with a stylus (DMM a diamond stylus, lacquer with a Sapphire stylus) that etches a groove in the layer. The stylus has two coils, positioned between two magnets. The audio material is being led to the magnets, which causes both horizontal and vertical vibrations to the stylus. The depth of the groove depends on the intensity of the audio material. Each lacquer or DMM disc is single sided so two must be cut for a regular two sided record.