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The Steel extensively used for production of taps is HSS-M2. But for high-speed tapping and specific application, superior steel is used and the tap made from such steel is normally marked as HSS-E.
The composition and Properties of various steel are given below :-

Grades             Characteristics and Applications
Standard C Cr Mo W Co V  
M2 0.90 4.2 5.0 6.4 ---- 1.8 Grade for general application, rolls included.
M35 O.93 4.2 5.0 6.4 4.8 1.8 Co grade for high performance cutting tools.
ASP 2030 1.28 4.2 5.0 6.4 8.5 3.1 Co grade for Powder Metallurgy high performance cutting tool.
ASP 2052 1.6 4.8 2.0 10.5 8.0 5.0 Co grade for Powder Metallurgy high performance cutting tool.
M9V 1.20 4.2 8.5 3.5 --- 2.7 Grade with high wear resistance and good grindability.