Electrochemical Machining is one of the major alternatives to conventional methods of machining difficult to cut materials and generating complex contours, without inducing residual stress and tool wear. Electrochemical machining process is a metal machining technology based on electrolysis where the product is processed without both contact with the tool and thermal influence. The metal workpiece is partially machined through electricity and chemistry i.e. electrochemical until it reaches the required end shape. The shape accuracy of the end product depends on the size of the gap. In the present study, the influences of ECM cutting parameters such as supply voltage, tool feed rate, electrolyte concentration and current, keeping other parameters constant, on the material removal rate and surface roughness were presented. In addition Taguchi approach and analysis of variance (ANOVA) are used to optimize ECM process. Among the four process parameters, supply voltage (46%) influences highly the material removal rate, followed by tool feed rate (19%), current (6%) and the electrolyte concentration by (3%).The contribution that have significant for surface roughness are current (53%) influences highly, followed by tool feed rate (21%), supply voltage (11.5%) and the electrolyte concentration by (0.2%). A comparative study of material removal rate and surface roughness mathematically and experimentally basis has been carried out.