The machining accuracy has been improved with the development of NC machine tools and cutting tools. However, it is difficult to obtain a high degree of accuracy when machining deep pocket with long end mill, since machining accuracy is mainly dependant on the stiffness of the cutting tool. To improve surface accuracy in machining deep pocket using end mill, the performance by down cut and up cut is compared theoretically and experimentally. To verify usefulness of up milling, various experiments were carried out. As a result, it is found that up milling produce more accurate surface than down milling in machining deep pocket. For effective application of up milling, various values in helix angle, number of teeth, radial depth of cut and axial depth of cut are applied in experiment.