The effect of the cutter axis inclination is discussed to finish fine surfaces in micro cuttings with ball end mills. A mathematical model is presented to analyze the cutting velocity with the cutting area during a rotation of the cutter. The change of the cutting area is shown with the cutter inclination angle. The cutting area moves upward and expands with increasing the cutter axis inclination. The noncutting time appears with reducing the actual cutting time when the inclination angle is large. The noncutting with cooling and the expansion of the cutting area suppress tool wear. Because the range of the cutting velocity reduces with the cutter height, the uniform surface can be finished in cutting with the cutter inclined at a large angle.