Magnesium material could be widely used in the automotive industry because of its high strength to weight ratio, but the electric resistance spot welding process of magnesium sheets is difficult because of its low electric resistance and high thermal conduction and thermal expansion. For this reason, an electric resistance surface friction spot welding process using rotating dies is suggested for the spot welding of magnesium metal sheets. This welding method can be characterized by three heating methods: (1) electric resistance heating on contacted surface, (2) surface friction heating by rotating dies, and (3) thermal conduction heating from heated steel electrodes, for the fusion of metal at the interfacial zone between the two magnesium sheets. This welding process also has variables to explore, such as welding currents, diameters of the steel electrode, and rotating dies. It was found that the welding strength could reach industrial requirements by applying a welding current of 11.0kA, with steel electrodes of 12mm diameter, with rotating dies of 4.4 mm diameter, under the condition of a revolution speed of 1200rpm of rotating dies, for the surface friction spot welding process of AZ31 magnesium alloy sheets of 1.4mm thickness.