A development of smart materials has become a prominent issue on present industries. A smart material, included in functions, is needed for microfabrication. Complex design is able to become simply and reduce weight of parts as functionalized materials. In the traditional mechanical polishing method, even though surface roughness is good after polishing, there still remains very slight polish mark and deformed layer. Therefore, such method is not applicable to the product which requires ultra-clean surface quality. Thus, it has introduced electrochemical polishing method that electrochemical elution is applied, excluding the traditional processing method that contact between tool and workpiece always happens. In the study, Taguchi design method was introduced. By applying Taguchi design, one can significantly reduce the time required for experimental investigation, as it is effective in investigating the effects of multiple factors on performance as well as to study the influence of individual factors to determine which factor has more influence, which less. Experimental results, increases the processing time in the case of electrochemical polishing Stainless steel 316L plates were able to confirm that the improved surface quality. Start cutting after 120 s elapsed when rapidly improved surface quality showed that of the 120 s that exceeded in one area, the surface quality of the degree of improvement is slowing.