The study of focused Ga ion beam milling for making GaN-based cavity mirrors is presented. The FIB etching rate of GaN was found to be in the rang of 0.6 µm 3 /nC -0.43 µm 3 /nC. Three kinds of mirrors including polishing mirror, tilt mirror and nitride/air distributed Bragg reflection (DBR) mirror were fabricated. In particular, by using the transfer matrix method, the dependences of reflectivity and tolerance on the DBR Bragg order combination, number of DBR pair and nitride fill factor were calculated. To take trade-off between high reflectivity and enough tolerance, the combination of 3rd Bragg order of air gap and 5th Bragg order of semiconductor wall and three pairs were chosen. A deeply etched nitide/air DBR with vertical sidewall was obtained by focused Ga ion beam milling. Negative effects of the FIB on the etched GaN-based mirrors were also noticed. 1 Introduction According to the strong demand for the high capacity storage of information, the GaNbased shot wavelength laser diode (LD) becomes the most promising laser source in the application for next generation DVD. However, since the lack of lattice matched substrates, one of the big problems in the fabrication of GaN LD on C-sapphire substrate is in making a cavity mirror of cleaved facets. In fact it is difficult to provide lower roughness on sidewalls of nitride grown on sapphire. The additional problem is that the much lower refractive index of GaN-based materials results in a very low reflectivity at the interface of nitride/air. Theoretically, the highest value of reflectivity attains only 18% for the idea GaN-based facet. It therefore usually requires an additional coating of dielectric multiple films on the facets.A variety of dry etching techniques for making GaN-based LD mirrors has been employed. Among these, focused ion beam (FIB) milling is a useful and flexible dry etching method with the advantages of maskless, directly writing for fine patterning [1][2]. By using FIB milling, flat end GaN facets with verticality <1°, room temperature pulsed lasing, reduction of threshold and increation of efficiency on FIB facet polished GaN-based LD were demonstrted [3][4][5][6].Recently, an alternative method to increase the facet reflectivity of laser diodes (LD) by introducing a short (but deep) stack of DBR grating consisting of thin semiconductor materials and air gap was reported [7][8][9]. This is very attractive since the large refractive index contrast between semiconductor materials and air provides a high reflectivity of DBR even though with a few pairs. The most successful works are on LDs at longer wavelengths in the near infrared region [10]. Currently, Wang [11] fabricated