Any one of the high precision spindle systems and guide way systems, the high stiffness of structure, the error compensation during assembly, high accuracy control system is inevitable technology for development of high precision machine tools. Especially, among these, design of spindle system is one of the most important technologies leading high precision of machine tool and high quality of manufactured products. A high speed and high precision spindle system, which will be used for final machining of ferrule, is designed considering the effect of heat cutting torque, cutting fore, and work-piece materials. The detailed design and analysis process are presented.