A specially-built EMM (Electrochemical Micro Machining) / PECM (Pulse Electrochemical Machining) cell, a electrode tool filled with non-conducting material, a electrolyte flow control system and a small & stable gap control unit are developed to achieve accurate dimensions of recesses. Two electrolytes, aqueous sodium nitrate and aqueous sodium chloridc arc applied in this study. The farmer electrolyte has better machine-ability than the latter one because of its appropriate changing to the transpassive state without pits on the surface of workpiece. It is easier to control the machining depth precisely by micrometer with pulse current than direct current. This paper also presents an identification method for the machining depth by in-process analysis of machining current and inter electrode gap size. The inter electrode gap characteristics, inc1uding pulse current, effective volumetric electrochemical equivalent and electrolyte conductivity variations, are analyzed based on the model and experiments.