This experimental research use the method of abrasive flow machining (AFM) to evaluate the characteristics of various levels of roughness and finishing of the complex shaped micro slits fabricated by wire electrical discharge machining (Wire-EDM). An investigative methodology based on the Taguchi experimental method for the micro slits of biomedicine was developed to determine the parameters of AFM, including abrasive particle size, concentration, extrusion pressure and machining time. The parameters that influenced the machining quality of the micro slits were also analyzed. Furthermore, in the shape precision of the micro slit fabricated by wire-EDM and subsequently fine-finished by AFM was also elucidated using a scanning electron microscope (SEM). The significant machining parameters and the optimal combinations of the machining parameters were identified by ANOVA (analysis of variation) and the S/N (-to-noise) ratio response graph. ANOVA was proposed to obtain the surface finishing and the shape precision in this study.