With the implementation of the thermal flying height control (TFC) slider, the flying height is reduced to approximately 2 nanometers [1], the gaseous rarefaction effects, surface roughness and surface accommodation effects must be taken into account. The surface accommodation coefficient (AC) is an important factor to govern the flying characteristics of the air bearing slider [2-3]. Effects of gaseous rarefaction with either surface roughness or surface accommodation were reported, but not both were considered simultaneously. This paper investigates the combined effects of the surface roughness and surface accommodation.