As mechanical structures are minimized, the demand on micro dies and molds has increased. Machining complex 3D shapes requires fabrication procedures for preparing the electrodes. Micro electrical discharge milling using a simple shape electrode can produce 3D micro structure. In this paper the machining characteristics of micro electrical discharge milling according to depth of cut and capacitance are investigated. The machining time is diminished when simple tool-paths and algorithms for changing the feedrate are applied. But a distorted bottom shape and a tapered wall shape are inevitable after machining. The distorted bottom shape and the taper angle of wall are reduced by finish machining.