MUSE (Multi Unit Spectroscopic Explorer) is a second generation VLT panoramic integral field spectrograph developed for the European Southern Observatory (ESO), operating in the visible wavelength range (0.465-0.93 μm). It is composed of 24 identical Integral Field Units (IFU); each one incorporates an advanced image slicer associated with a classical spectrograph and a detector vessel. The Image Slicer subsystem -ISS-is composed of two mirror arrays of 48 spherical elements each. It is made of Zerodur and uses an innovative polishing approach where all individual components are polished together by classical method. The MUSE Spectrograph -SPS-, with fast output focal ratio of f/1.95, implements a Volume Phase Holographic Grating -VPHG. The last subsystem, the Detector Vessel -DVincludes a chip of 4k by 4k 15µm pixels supported by a Vacuum and Cryogenic System -VCS -provided by ESO. The first out of 24 IFUs for MUSE instrument has been manufactured, aligned and tested last months. First, this paper describes the optical design, the manufacturing and test results (image quality, pupil and field of view positioning) of each subsystem independently. Second, we will focus on overall system performance (image quality and positioning) of the spectrograph associated with the detector vessel. At the end, the test results (image quality, positioning, throughput, mechanical interfaces) of the first IFU for MUSE instrument will be reported. Most of them are compliant with requirements that it demonstrates that the manufacturing, integration, alignment and tests processes are mature and gives good confidence for serial production by 24 times applied to MUSE instrument.