Abstract: WEDM is a widely recognized unconventional material cutting process used to manufacture components with complex shapes and profiles of hard materials. In this thermal erosion process, there is no physical contact between the wire tool and work materials. Wire Electrical Discharge Machining (WEDM) is getting more tasks in fields like dies, punches, aero and many more. It is the very difficult task to get optimum process parameters for higher cutting efficiency. Accuracy is becoming a predominant factor nowadays. In this paper EN31 is taken for study. The design of experiments (DOE) is done in taguchi L27 orthogonal array (OA). In WEDM process rough machining gives lesser accuracy and finish machining gives fine surface finish, but it reduces the machining speed. Hence we have to improve the MRR and reduce the Ra as the objective, which is done by taguchi method.