Precision machining is defined as machining in which the relative accuracy is 10-4 or less of a feature/part size. It encompasses not only the traditional techniques such as turning, grinding, lapping and polishing refined to the nanometer level of precision, but also the application particle beams, ions, electrons and X-rays. Ion beams are capable of machining virtually any material and most frequent applications of electrons and X-rays are found in the machining or modification of resist material for lithographic purposes. The interaction of the beams with the resist material induces structural changes such as polymerization, which alter the solubility of the irradiated areas.