In this study, fabrication of the large area silicon mirror is accomplished by anisotropic wet etching using micromachining technology for implementation of integrated slim optical pickup and the process condition is also established for improving the mirror surface roughness. Until now, few results have been reported about the production of highly stepped 9.74° off-axis-cut silicon wafers using wet etching. In addition rough surface of the mirror is achieved in case of long etching time. Hence a novel method called magnetorheolocal finishing is applied to enhance the surface quality of the mirror plane. Finally, areal peak to valley surface roughness of mirror plane is reduced about 100㎚ in large area of ㎟ and it is applicable to optical pickup using infrared wavelength.