The dental high-speed air turbine handpiece is one of the most popular devices that have been widely used as the main means of cutting tooth structure and restorative material in dentistry. In consideration of usage and marketability of the dental handpiece, it is obviously worthy of investigating it. The goal of this paper is to establish the relationship between the air turbine speed and the supply route inside the handpiece. To do this, the Computational Fluid Dynamics(CFD) tool, Fine$^{TM}$/Turbo is used and the optimal supply route position is suggested from the simulation results. In addition, as an attempt for domestic product, the reverse engineering process of a high speed dental handpiece by 3D X-Ray CT equipment and wire cutting is presented for the Mark II model in NSK. In doing so, the 3D modeling of the handpiece parts is carried out with CATIA V5, and the interference between parts is examined. Finally, the result of performance test for the prototype produced in this research is presented.