Reversible cutting method is a new research thesis proposed to shorten processing route, decrease tool number and handling time, increase machining efficiency. The aim of the presented work was to analysis the effects of reversible fine machining sequence on surface integrity in machined layer. Nonlinear hardening during reverse loading and the change of the Bauschinger effect factor with plastic strain were properly taken into account. In experiments, the residual stresses have been measured using the X-ray diffraction technique (at the surface of the workpiece and in depth). Moreover, micro-hardness and surface roughness of machined surface are presented. Experimental data for the range of cutting parameters tested showed that the reversible fine machining produce the tensile residual stresses at the surface, which are critical in the performance of the machined components. The experimental results of micro-hardness of reversible fine machining technique are smaller than that of general fine machining show that decreased plastic deformation of the surface layer and work-hardening. Surface roughness of machined surface with reversible finishing is discussed. Research results indicted that it can be adopted such planning which rough machining during advance stroke and fine machining or semi-finishing during return stroke in machining process. In this way, it has such advantages that increase machining efficiency and machining accuracy, decrease bending deformation.