A significant error in the end milling processes is generated due to using slender tools of which the strengths are not sufficient. In order to obtain the desired machining accuracy, therefore, it is general that at first the rough cut is implemented, then the finish cut is followed. The rough cut eliminates large volume and the finish cut does the remained part. This remaining portion after the rough cut is called as the finish allowance. Larger finish allowances make it hard to get precise dimensions at a following finish cut. Smaller finish allowances are helpful for good dimension, but it sometimes is responsible for inferior surface qualities and over cuts. This study suggests a guidance for the optimum finish allowance for machining accuracy improvement, in which the rough cuts are regulated to remain the desired margins without any over cuts. Some experiments were carried out with various cutting conditions including the change of tool strengths and depth of cuts, and also extended to up millings as well as down millings.