A micro dimple machining is discussed to control the surface functions with the micro-scale structures on the solid surfaces. The micro dimples are machined in milling with the inclined ball end mill. When an inclined two flutes end mill removes the material in a depth of cut less than the tool radius, the air cutting time during neither edges contact the workpiece appears in a rotation of cutter. When the feed rate of the tool is controlled so that the removal areas of an edge and another edge do not overlap each other, the concave dimples are machined. A mechanistic model is shown to control the shape and the size of the dimples to be machined. Then, the machining error model is presented to control the machining accuracy with the cutting force model. The parameters in the force and the error models are determined in the cutting tests. Then, the machining errors are predicted numerically with SOR (relaxation method). The presented model and predictions are verified in comparison with the measured data in the cutting tests.