With rapid technology advancement, the need for micro products is rapidly increasing in microelectronics, medical, automotive and telecommunication industries. Micro-Electrical Discharge Machining (EDM), the adaptation of conventional EDM, is an interesting way to realize micromachining process for the fabrication of three-dimensional complex microcomponents and microstructures from metallic and semiconductor substrate. This research work focus on the development of a micro-EDM analytical model, which is essential to provide a good approximation of the material removal. This approximation will provide a good guide in choosing the appropriate process parameters. The model is based on an electro-thermal theory to estimate the geometrical dimensions of micro craters produced on the electrode and workpiece surfaces. The model incorporates voltage, current and pulse-on-time during material removal to predict the temperature distribution in the workpiece due to single discharges in micro-EDM. It is assumed that the entire superheated area is ejected from the workpiece surface while only a small fraction of the molten area is expelled. For verification purposes, single discharge experiments using a Resistor-Capacitor (RC) pulse generator are performed with pure tungsten as the electrode and AISI 4140 alloy steel as the workpiece. For the pulse-on-time range of up to 1000 ns, the experimental and theoretical results are found to be in close agreement. The average volume approximation errors are found to be 2.7% and 6.6% for the anode and cathode respectively. An analytical model of the Micro-EDM process performances, namely Material Removal Rate (MRR), Tool Wear Ratio (TWR) and Surface Roughness (SR) are developed for the in situ monitoring of the machining process. The method is based on the crater geometry prediction using a developed theoretical model. Correction factors of removal, wear, and surface roughness are introduced in the approximation process to take into account the effects of undesirable discharges (open, short-circuit, arcing), machining time averaging error, overlapping craters, pockmarks, micro cracks, and reattachment of debris that result from the actual process. Based on the presented results, the analytical MRR approximation is able to provide a close approximation to the experimental results with up to 30% variation from the experimental MRR value. The analytical TWR presents a relatively better approximation with up to 24% variation from the experimental value. As for the SR-1