In this paper, wire electrochemical machining (Wire ECM) with ultra short pulses is presented. Platinum wire with 10 ㎛ diameter was used as a tool and 304 stainless steel was locally dissolved by electrochemical machining in 0.1 M H₂SO₄ electrolyte. Wire ECM can be easily applied to the fabrication of arbitrarily shaped micro-grooves without tool wear. The change of machining gap according to applied pulse voltage, pulse on-time and pulse period was investigated and the optimal pulse condition for stable machining was obtained. Using this method, various micro-grooves with less than 20 urn width were fabricated.