Micro end-milling is one of effective technology that is able to do ultra-precision machining while increasing the productivity and has wide application field. But selection of machining condition is very difficult because of complicated machining mechanism. Therefore this study was carried out to select working factors to get the optimum surface roughness. Machining condition are depth of cut, feed rate and spindle revolution. The result of this study showed that Surface roughness was affected, in the other of depth of cut, spindle revolution, feed rate. And this study provided an regression equation relating surface roughness to working factors through Regression Analysis and determination coefficient of regression equation had a satisfactory reliability of 79%.