In this paper, the effects and the optimization of cutting parameters on surface roughness (Ra) and material removal rate (MRR) in the wire electrical discharge machining (WEDM) of high hardness tool steel YG15 are analyzed. In the WEDM process, the key process parameters, such as pulse-on time, pulse-off time, power, cutting feed rate, wire tension, wire speed, and water pressure, are optimized. Experimental data were initially collected based on the Taguchi method of experimental design, which are L 18 2 1 脳 3 5 and L 18 2 1 脳 3 4 Taguchi standard orthogonal array on rough and finish cutting experiments, respectively. The level of importance of the cutting parameters on the Ra and MRR was determined on both finish and rough cutting by using statistical analyses; average gap voltage is discussed in order to balance cutting efficiency and stability on both finish and rough cutting. In addition, comparative analysis of finish and rough cutting is drawn to analyze the difference between rough cutting and finish cutting. Then, regression models and signal-to-noise ratio are used to obtain the optimum cutting parameter combination. Finally, the results present the optimized MRR and Ra of the rough and finish process, respectively, and confirm the efficiency and abilities of the model.