Micro electrochemical machining (ECM) is conducted on stainless steel 304 using non-toxic electrolyte of citric acid. Electrochemical dissolution region is minimized by applying a few hundred second duration pulses between the tungsten SPM tip and the work material. ECM characteristics according to citric acid concentration, feeding velocity and electric conditions such as pulse amplitude, pulse frequency, and offset voltage are investigated through a series of experiments. Micro holes of 60㎛ in diameter with the depth of 50㎛ and 90㎛ in diameter with the depth of 100㎛ are perforated. Square and circular micro cavities are also manufactured by electrochemical milling. This research can contribute to the development of safe and environmentally friendly micro ECM process.