Holograms are also obtained easily by simple mechanical machining of repeated arcs though general holograms are manufactured by wet-etching technology or laser machining technology. A human can feel the image depth at the mechanically machined hologram because lights to both eyes are reflected at different points on the arc. Based on the geometrical relationship, we derived three equations and calculated the center points and the radii of the arcs for presenting a hologram of two squares having different image depth. End-milling technology was selected for machining the designed arcs on a semi-transparent acryl plate, and the width and the pitch of the machined arcs were about 100µm and 500µm, respectively. Moving tracks of the end-milling tool were observed on the bottom surface, and there was little burr on the top surface. The light intensity of images of the two squares varied with the light positons severely, and this problem can be solved by changing the cross-sectional shape of the arc to a trapezoid. Images of two machined squares moved from left to right having different image depth when a light source moved. Therefore, it was verified that a hologram was designed and manufactured by mechanically machining of repeated arcs successfully in this study.