Surface integrity, particularly, the surface topography plays a major role on the final functional performance of the machined components in terms of fatigue resistance, surface friction, wearing, light reflection and heat transmission [9] and [10]. A wide range of parameters are identified by Zhang et al. [11] as influential factors for surface roughness in ultra-precision machining. Among them, cutting conditions (cutting speed, depth of cut and feed rate) have been widely analysed. Other factors are the machine tool, tool geometry, environmental conditions, material property, chip formation, tool wear and vibration.