Recently, demand on machine tools has been increased because the machine and automobile industry is booming. Therefore, the machine tools need to have a high accuracy and productivity. To build a high precision machine tool and increase its productivity, structural analysis needs to be carried out for vibration and stiffness of the machine tool before its detail design. However, it is the fact that many manufacturers of machine tools depend on their know-how about design experience. Therefore, in this paper, the static and dynamic analysis is carried out for evaluating a horizontal CNC lathe and then, applied to its detail design. It is positive that the analysis can lead to reduction of design time and improvement of the quality of the lathe as its design proceeds.