The ultra-precision cutting is a key technique for the manufacture of optical components such as aluminium mirrors, electroless nickel mirror, plastic mirror in a variety of advanced science and technology applications. The paper presents experimental results of ultra-precision diamond fuming of electroless nickel materials. In general, the cutting condition such as feed rate and depth of rut, have effect on the surface roughness in ultra-precision diamond turning. To obtain an optimal cutting condition, we studied the effect of the cutting speed. the tool length, the tool nose radius, the feed rate and depth of cut on the surface roughness. So, the relationship of the surface roughness and cutting condition has been clarified. From the experimental results, the machined surface roughnesses were obtained less than 1nm rms.