There have been so manu study in the ultra-precision mirror finishing. Already Using system of experiments extract factors effecting surface roughness and find optimal machining conditions in 40${mu}{ extrm}{m}$, 30${mu}{ extrm}{m}$, 15${mu}{ extrm}{m}$ abrasive film. So in this study, Using Abrasive film of 12~3${mu}{ extrm}{m}$ extract factors effecting surface roughness and results are follows; Factor A(film feed) in 12${mu}{ extrm}{m}$ and 5${mu}{ extrm}{m}$ abrasive film, Factor A(film feed) and B(applied force) in 9${mu}{ extrm}{m}$ abrasive film, Factor C(grinding speed) in 3${mu}{ extrm}{m}$ abrasive film are main factor effecting surface roughness.