The application of focused ion beam (FIB) technology in micro/nano machining has become increasingly popular. Its usage in micro/nano machining has advantages over contemporary photolithography or other micro/nano machining technologies such as small feature resolution, the ability to process without masks and being accommodating for a variety of materials and geometries. The target of this paper is the analysis of FIB sputtering process according to tilt angle, dwell time and overlap for application of 3D micro and pattern fabrication and to find the effective beam scanning conditions using Taguchi method. Therefore we make the conclusions that tilt angle is dominant parameter for sputtering yield. Burr size is reduced as tilt angle is higher.