This paper presents a PC-based 5-axis micro milling machine, which can be used for machining micro-sized parts, and be easily constructed a low cost. Micro cutting is a method for manufacturing three-dimensional micro parts; however, machine tools for micro machining are expensive. The micro milling machine presented in this paper is mainly composed of commercially available micro stages, and an air spindle and PC-based control board. An effective method for initializing the spindle position is proposed. Test results of the micro milling machine are presented, which include machining of micro walls, micro columns and micro blades.