For evaluation of rotational accuracy performance of high speed machine tool spindle system, the characteristics of main spindle and tool motion behavior are presented by means of three point accuracy testing method. The results of experiments and analyses are as follows: (1) The high speed spindle rotational accuracy can be evaluated by the combination of the spindle and tool motion behavior. (2) The spindle motion behavior increases up to more that 4 times the tool motion behavior. (3) For the influence of oil viscosity on spindle and tool taper application, 32 cSt of oil viscosity showed the most satisfactory result for rotational accuracy. (4) In order to improve the rotational accuracy of high speed machine tool spindle system, it is needed to reduce the combination error. This can be achieved by improving the working accuracy and supplying the proper lubrication with contact area at the spindle and tool.