In ultra precision machining, it is necessary to adjust the horizontality and reference position of a workpiece in a noncontact manner. For this, a simple process by measuring impedance between a tool tip and a workpiece which are connected to impedance analyzer is proposed. As the distance between the tool and the workpiece gets closer, the reduction rate of impedance becomes higher over all frequency ranges. By setting threshold value of impedance reduction rate at specific frequencies through preliminary experiments, the distance between the tool and the workpiece can be predicted and it directly enables us to horizontalize the workpiece and to set the tool to the desired reference position.