In this paper, Fractal analysis applied to evaluate machined surface profile. The spectrum method was used to calculate fractal dimension of generated surface profiles by Weierstrass-Mandelbrot fractal function. To avoid estimation errors by low frequency characteristics of FFT, the Maximum Entropy Method (MEM) was examined. We suggest a new criterion to define the MEM order m. MEM power spectrum with our criterion is proved to be advantageous by the comparison with the experimental results.