Ni-Ti, a shape memory alloy (SMA), can recover from deformation to its initial shape when heated. With using this effect, Ni-Ti SMA is applied for several industries such as a medical industry, an aerospace, electrical application on a part of micro structure. The Ni-Ti alloy used for SMA is composed of approximately 56% nickel and 44% titanium. With this composition, Ni-Ti alloy cannot be machined efficiently using traditional machining tools and methods such as the lathe, milling, and drilling because it shares the poor heat dispersion characteristics of titanium. Thus, Ti-Ni SMA should be machined using non-traditional machining methods. Electrochemical micro machining (EMM) is one form of non-traditional machining that can be applied to Ni-Ti SMA. As an anodic dissolution process, EMM allows the machining of complex shapes in Ti-Ni SMA without the generation of heat and without causing tool wear during the machining process. In this study, through the experiment that making the micro-groove, the characteristic of short pulse electrochemical machining (SPECM) process is accomplished to Ni-Ti SMA. And an evaluation of various machining factors for Ni-Ti SMA is also performed, through the substitution of different types of power source and machining time, and through simulation of the material removal rate (MRR). The experimental and simulation results are analyzed and compared.