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This chapter introduces the Electrochemical Spark Machining (ECSM) process which is a combination of two processes: Electrochemical Machining (ECM) and Electrical Discharge Machining (EDM). The process is capable of processing electrically conductive and non-conductive materials at both macro and micro scales. After highlighting the demarcations between ECSM and its constituent process, this chapter presents a detailed description of the formation of the spark in the process, different theories proposed to date in ECSM, and its scope of applicability. Various process and performance parameters are highlighted and discussed individually to understand their significance and interdependence. A typical current-voltage characteristic of an ECSM power supply system is explained by clearly demarcating between different zones of a pulse signal. A tool forms the most essential part of any machining process …