Milling machines have made denture fabrication possible with high accuracy in a short time. However, the relationship between the milling conditions, accuracy, and milling duration has not been clarified. This study aimed to clarify the effects of milling conditions on surface roughness and milling duration. The specimen was designed using CAD software and milled using PMMA disks. In milling, the parameters of finishing the specimen surface were adjusted. Three different spindle speeds and four different feed rates were set. Twelve combinations of each parameter were used for milling, and the surface roughness and milling duration were measured. Results showed that the surface roughness significantly increased with the feed rate on the slopes of the specimen. The surface roughness differed with the spindle speed on the left and right slopes. The spindle speed and feed rate did not affect the surface roughness on the flat surface. The milling duration was not affected by the spindle speed but decreased as the feed rate increased. In conclusion, by increasing both the spindle speed and feed rate, the milling duration could be shortened while maintaining a constant surface quality. The optimum milling conditions were a spindle speed of 40,000 rpm and feed rate of 3500 mm/min.