This study adopted the ultra precision machining system which was composed of an air bearing spindle, a granite bed, air pad and a linear feeding mechanism. It also applied the cutting experiment on the aluminum alloy. To evaluate the safety of high speed machining, we examined the surface roughness according to the changes of cutting speed and obtained the speed limit. This paper also studied the effect of cutting condition such as feed rates and depths of cut on the surface roughness within the speed limit. This provided practical information regarding ultra precision machining.