The design process of the dental handpiece is described. The parameters of the high speed air turbine are estimated. The effect of supply hole on the stiffuess and damping of the air bearing for handpiece is studied numerically. The Reynolds equation is solved by using the divergence formulation and the perturbation method. The test rig is built and the test procedure is developed for the turbine rotational speed measurement by using Fourier transform of noise generated by the turbine during steady operation.