This research develops a hybrid micromanufacturing technique by combining micromilling and electrochemical micropolishing to fabricate extremely smooth surface finish, high aspect ratio, and complex microchannel patterns. Milling with coated and uncoated ball-end micromills in minimum quantity lubrication is used to remove most materials to define a channel pattern. The milled channels are then electrochemically polished to required finish. A theoretical model accurately predicts surface finish in meso-scale milling, but not in micro-scale milling due to size effect. Electrochemical polishing using an acid-based electrolyte is applied to repeatedly produce stainless steel microchannels with average surface finish of 100 nm when measuring across grain boundaries and 10 nm within a single grain.