In this paper, wire electrochemical machining (Wire ECM) with ultra short pulses is presented. Platinum wire with $10{mu}m$ diameter was used as a tool and 304 stainless steel was locally dissolved by electrochemical machining in 0.1M $H_{2}SO_4$ electrolyte. Wire ECM can be easily applied to the fabrication of arbitrarily shaped micro-grooves without tool wear. The change of machining gap according to applied pulse voltage, pulse on-time and pulse period was investigated and the optimal pulse condition for stable machining was obtained. Using this method, various micro-grooves with less than $20{mu}m$ width were fabricated.