To fabricate a precise micro metal mold, the electrochemical etching process has been researched. We investigated the electrochemical etching process numerically and experimentally to determine the etching tendency of the process, focusing on the current density, which is a major parameter of the process. The finite element method, a kind of numerical analysis, was used to determine the current density distribution on the workpiece. Stainless steel(SS304) substrate with various sized square and circular array patterns as an anode and copper(Cu) plate as a cathode were used for the electrochemical experiments. A mixture of $H_2SO_4$, $H_3PO_4$, and DIW was used as an electrolyte. In this paper, comparison of the results from the experiment and the numerical simulation is presented, including the current density distribution and line profile from the simulation, and the etching profile and surface morphology from the experiment. Etching profile and surface morphology were characterized using a 3D-profiler and FE-SEM measurement. From a comparison of the data, it was confirmed that the current density distribution and the line profile of the simulation were similar to the surface morphology and the etching profile of the experiment, respectively. The current density is more concentrated at the vertex of the square pattern and circumference of the circular pattern. And, the depth of the etched area is proportional to the current density.