Based on the self-developed three dimensional micro/nano machining system, the effects of machining parameters and sample material on micro/nano machining are investigated. The micro/nano machining system is mainly composed of the probe system and micro/nano positioning stage. The former is applied to control the normal load and the latter is utilized to realize high precision motion in the xy plane. A sample examination method is firstly introduced to estimate whether the sample is placed horizontally. The machining parameters include scratching direction, speed, cycles, normal load and feed. According to the experimental results, the scratching depth is significantly affected by the normal load in all four defined scratching directions but is rarely influenced by the scratching speed. The increase of scratching cycle number can increase the scratching depth as well as smooth the groove wall. In addition, the scratching tests of silicon and copper attest that the harder material is easier to be removed. In the scratching with different feed amount, the machining results indicate that the machined depth increases as the feed reduces. Further, a cubic polynomial is used to fit the experimental results to predict the scratching depth. With the selected machining parameters of scratching direction d3/d4, scratching speed 5μm/s and feed 0.06μm, some more micro structures including stair, sinusoidal groove, Chinese character "田", "TJU" and Chinese panda have been fabricated on the silicon substrate.