Although ECM is one of the most widely used machining processes, it is felt. that its capability has not been fully exploited due to difficulties encountered in tooling design. This paper proved the powerfullness of using a tubular cathode as a simple available tool which gives comparatively accurate results. Theoretical analysis based on a modified ECM theory was made for estimating the process variables. Comparison with experimental results yielded a good correlation. Moreover, preliminary tests were carried out for comparison between tubular and single pointed cathodes.