Electrochemical machining, often known as ECM, is a non-conventional machining method that is typically used for the machining of materials that are notoriously tough to work with, including super alloys, Ti-alloys, stainless steel, alloy steel, and many more. The fact that the work piece must have a nature that is electrically conductive is the most important criterion of the procedure. Both the material removal rate (MRR) and surface roughness (SR) of the components generated by ECM are influenced by a vast variety of different factors. In most cases, tool manufacturers will consult machine manuals and apply thumb rules in order to determine which parameters of the process should be optimised. In this work, Taguchi Methodology is used to investigate the influence that four significant factors have on MRR and SR for HSS M2 Hard Material (62-64 HRC). These parameters are the current, the voltage, the flow rate of electrolyte, and the inter-electrode gap. MINITAB tool is used to implement Taguchi Methodology. It is concluded that MRR and SR both values for ECM machining of HSS M2 hard (i.e. 62-64 HRC) material highly influenced by Current and Voltage parameters of ECM machine. The study is also shows that shows that Current: 280A, Voltage:36V, Flow rate: 5 m3 /min, IEG: 0.1 mm is optimum set of ECM parameters at which we get the optimum MRR i.e. 3.06 mg/min and Current: 200A, Voltage:20V, Flow rate: 9 m3 /min, IEG: 0.5 mm is optimum set of ECM parameters at which we get the optimum SR i.e. 1.93 mg/min