Laser beam machining is often associated with the metallurgical defects related with spatter, recast layer and heat-affected zone. In order to overcome the defects, this paper presents a process of jet electrochemical machining and guided laser beam machining (JECM-GLBM). On the explain of experimental principle and apparatus, jet electrochemical machining and laser beam machining(JECM-LBM) and JECM-GLBM experiments have been performed on 0.5mm thick 321S20 stainless steel under the same experimental condition respectively. The experimental results show that the entry circularity, repeatability and the surface quality of JECM-GLBM are significantly better than JECM-LBM, and the spatter and the recast layer of hole-wall has been mostly removed in JECM-GLBM. In addition, increasing the IEG leads that the taper and overcut are decreased in JECM-GLBM. By analyzing the experimental results, the best IEG is 10mm, which is unusually beneficial for the design of equipment in engineering application.