Abrasive jet machining (AJM) has been traditionally used for removing rusts or paints. Nowadays, this is promising technology for micro bulk machining where brittle substrate materials are used. In order to get accurate details, masks such as metal, polymer or elastomer is inevitable. Among them, photo polymer which is sensitive to the light has been attractive for it's high accuracy using photolithography. In this research, SU-8 as a photo polymer is used since it is adequate for making thick mask. So, this paper describes how to make AJM masks using SU-8 with a photolithography process, and investigates the characteristics of SU-8 masks during AJM process. Also, an example of fabrication using AJM was shown.