Electrochemical micromachining (EMM) has been gaining popularity as an alternative method to fabricate microstructure. A method of EMM is proposed to produce microhole array or micro-dimple array, in which a patterned inert metal mask (platinum plate) is closely attached to workpiece (anode), not bonded to the anode. When voltage is applied across the anode and the cathode over which electrolyte flows at a high speed, the patterns in the mask are transferred to the anode, and microstructures are produced. A mathematical model to describe the actual machining process is established. By considering the effect of nonlinear electrolyte, the parametric finite element method is adopted to simulate and numerically analyze the erosion process. Some experiments are performed to verify the proposed model.