It is well-known that the micro fabrication technology of micro parts are the high energy beam or silicon-based micro machining method such as LIGA Process, Laser machining, photolithography and etching technology. But, for fabricating complex 3-D structure it is better to use mechanical machining. This machining method by the mechanical machine tool with nanometer accuracy is getting attention in some field-especially micro optics machining such as grating, holographic lens, micro lens array, fresnel lens, encoder disk etc.. In this study, we survey the micro fabrication by mechanical cutting method and set up the mechanical micro machining system. And we carried out micro cutting experiments for micro parts with v-shape groove.