The machining of materials on microscopic scales is considered to be great importance to a wide variety of fields. Electrochemical Micro-machining (EMM) appears to be promising to machine the micro-structures in future due to the material is dissolved at the unit of ion. This paper is focused on developing a micro electrochemical machining system in which the micro-structures such as micro-cylinder, multiple micro-electrodes, micro-holes and micro-slot were processed. The micro-electrodes were prepared in a precisely controlling the electrochemical etching process. Mathematical model controlling the diameters of electrodes was built up. Furthermore, the obtained micro-electrodes were selected as the cathode tool for micro holes drilling and micro-slot milling using pulse power in Micro-ECM.