For the measurements of surface shape milled using FIB (focused ion beam), the silicon bulk, $Si_3N_4/Si$, and Al/Si samples are used and observed the shapes milled from different sputtering rates, incident angles of $Ga^+$ ions bombardment, beam current, and target material. These conditions also can be influenced the sputtering rate, raster image, and milled shape. The fundamental ion-solid interactions of FIB milling are discussed and explained using TRIM programs (SRIM, TC, and T-dyn). The damaged layers caused by bombarding of $Ga^+$ ions were observed on the surface of target materials. The simulated results were shown a little bit deviation with the experimental data due to relatively small sputtering rate on the sample surface. The simulation results showed about 10.6% tolerance from the measured data at 200 pA. On the other hand, the improved analytical model of damaged layer was matched well with experimental XTEM (cross-sectional transmission electron microscopy) data.