Burnishing, as a micro plastic working, is a finishing process used in conjuction with or in replacement of reaming, honing, lapping, and/or grinding. The tool which is a smooth, round steel ball slightly larger than the bore is pushed through pre-machined hole, leaving a closely controlled finish. The major application of the processes is to improve the geometric and mechanical properties of surface such as (1) dimensional accuracy, (2) surface roughness, (3) bearing ratio, (4) surface hardness, (5) wear resistance, (6) fatigue and corrosion resistance, etc. Therefore, this study carried out some experiments to illustrate the theoretical formula and to investigate surface accuracy (e.g. variation of diameter, surface roughness, bearing ratio) in accordance with the applied burnishing load.