AE(acoustic emission) sensor has been used for a state monitoring and observation during a ultra-precision machining because AE signal, which has high frequency range, is sensitive enough. In case of ceramic fabrication, a monitoring of machining state is important because of its hard and brittle nature. A machining characteristic of ceramic is susceptibly different in accordance with variable machining conditions. In this study, Yttria($Y_2O_3$) ceramic was fabricated using the ultra-precision lapping process with in-process electrolytic dressing(IED) method. And the surface machining characteristic and AE sensor signal were compared and analyzed.