Nano surface ﬁnish has become an important parameter in the semiconductor, optical, electrical and mechanical industries. The materials used in these industries are classiﬁed as difﬁcult to machine materials such as ceramics, glasses and silicon wafers. Machining of these materials up to nano accuracy is a great challenge in the manufacturing industry. Finishing of micro components such as micro-moulds, micro-lenses and micro-holes need different processing techniques. Conventional ﬁnishing methods used so far become almost impossible or cumbersome. In this paper, a nano material especially multi wall carbon nano tube is used in the machining process like grinding to improve the surface characteristics from micro to nano level.