Recently, expansion of micro-technology parts requires micro-precision machining technology. Micro-groove machining is important to fabricate micro-grating lens and many micro-parts such as microscope lens, fluidic graphite channel etc. Conventional groove fabrication methods such as etching and lithography have some problems in efficiency and surface integrity. But, mechanical micromachining methods using single crystal diamond tools can reduce these problems in chemical process. For this reason, microfabrication methods are expected to be very efficient, and widely studied. This study deals with machinability in micro-precision V-grooves machining of nickel plated layer using non-rotational single crystal diamond tool and 3-axis micro stages. Micro V-groove shape, chip formation and tool wear were investigated for the analysis of machinability of Ni plated layer.