Recently, trends of TFT-LCD toward larger scale and thinner thickness continue. so, demands of Light Guide Panel (LGP) which is to substitute for prism sheet are appeared. Functions of LGP obtaining polarization of light of the prism sheet as well as the incidence and reflection of light are demanded. This prism type LGP to complete functions of the existing LGP and polarization at once must be supported by micro machining technology of LGP surface. In this research, the machining characteristics of the various materials were analysed by shaping using V-shaped single crystal diamond tool. The characteristics are machined surface, machining force due to the variation of cutting depth. Used specimens are engineering materials, which are 6:4 brass, oxygen-free copper, Al6061, PC, PMMA. The FFT analysis of the measured cutting force was conducted. The cutting characteristics were analyzed and the optimum cutting conditions with materials were established.