A new method has been proposed for the calibration of frictional forces in atomic force microscopy. Angle conversion factor is defined using the relationship between torsional angle and frictional signal. Once the factor is obtained from a cantilever, it can be applied to other cantilevers without additional experiments. Moment balance equations on the flat surface and top edge of a commercial step grating are used to obtain angle conversion factor. Proposed method is verified through another step grating test and frictional behavior of Mica.