In recent years, ultra-precision micromachining technology has been used in a variety of fields such as optical instruments, electronic devices, medical equipments, etc. At present, it is essential to meet the requirement of producing various shapes, one of which is a structure with a high aspect ratio. Such structures are applied, for example, to a shaft of micro robot, a long part of microactuator and micromachine, a microneedle for syringe, etc. However, due to its fragile nature, it is extremely difficult to fabricate the structure with a high aspect ratio since it is easily damaged during cutting. It is intended to produce micro towers with high aspect ratios by applying the ultra-precision milling technology using a single crystal diamond cutting tool. The method enables accurate creation of a variety of microstructures with high aspect ratios. In addition, the study also proposes a new machining method to create microneedle arrays, avoiding the contact of cutting edge with already machined parts again. As a result, it is concluded that the proposed method has the potential of producing a variety of microstructures with high aspect ratios.