There are technical requirements to manufacture large size functional parts with not only simple geometries like a flat or spherical surface but also sculptured geometries. In addition, the required machining accuracy for these parts is becoming more severe. In general, the form accuracy of machined parts is determined by the relative position between workpiece and tool during machining process. To improve machining accuracy the relative position errors should be maintained within the required accuracy. This study deals with the estimation and calibration of depth of cut using the AE signal in micro-machining. Also, this sensing technique can be applied to detect the initial contact between workpiece and tool.