The Co-Cr alloys have clinical histories in dental and orthopaedic implants, and recently in cardiovascular stent applications because the alloys exhibit a high elastic modulus and radiopacity. In order to improve mechanical property of the Co-Cr alloys, electropolishing is employed as the final process. Electropolishing, an anodic dissolution process in the transpassive state, is sensitively affected by process conditions such as current density, machining time, electrode gap. In this study, the effect of heat treatment conditions on surface roughness and inclusion analysis is investigated in Co-Cr alloy (L605). The most smooth surface of Co-Cr alloy is obtained when electropolishing is performed at 15-20 V for 15-30 sec with a electrode gap of 3.5 mm.