In the present study, we successfully developed an eco-friendly chemical etching solution and proper condition for plating on ABS material. The mechanism of forming Ni plating layer on ABS substrate is known as following. In general, the etching solution used for the etching process is a solution of chromic acid and sulfuric acid. The etching solution is given to the surface resulting in elution of butadiene group, so-called anchor effect. Such a rough surface can easily adsorb catalyst resulting in the increase of adhesion between ABS substrate and Ni plating layer. However a use of chromic acid is harmful to environment. It is, therefore, essential to develop a new alternative solution. In the present study, we proposed an eco-friendly etching solution composed of potassium permanganate, sulfuric acid and phosphoric acid. This solution was testified to observe the surface microstructure and the pore size of electrical Ni plating layer, and the adhesive correlation between deposited layers fabricated by electro Ni plating was confirmed. The result of the present study, the newly developed, eco-friendly etching solution, which is a mixture of potassium permanganate 25 g/L, sulfuric acid 650ml/L and phosphoric acid 250ml/L, has a similar etching effect and adhesion property, compared with the commercially used chromium acid solution in the condition at $70^{circ}C$ for 5 min.