High speed machining(HSM) technique is widely used in the appliance, automobile part and mold industries, because it has many advantages such as good quality, low cost and rapid machining time. But it also has problems such as tool breakage, smooth tool path, and so on. In particular, small size end mill is easy to break, so it must be changed before interrupting operation. Generally, the tool life of small size end mill is affected by the milling conditions whose selected parameters are spindle speed, feedrate, and width of cut. The experiments were carried out by full factorial design of experiments using an orthogonal array. This paper shows optimal combination and mathematical model for tool life, Therefore, the analysis of variance(ANOVA) is employed to analyze the main effects and the interactions of these milling parameters and the second-order polynomial regression model with three independent variables is estimated to predict tool life by multiple regression analysis.