A permanent magnet is being used for various motor, medical devices and small speakers. Especially, neodymium magnet is the most powerful magnet in the Rare-earth metals. Therefore, there are many machining demand to Neodymium magnet. However permanent magnet is superior in mechanical properties, not suitable for non-contact machine tools. This research is focus on conductive of magnet, make a small hole in the magnet at EDM. The electrode is 1mm brass pipe and all machining performed from N pole. Machining time, Electrode wire length, surface magnetic flux density, Exit and entrance holes diameter differ by electrical conditions and machining method.