Surface roughness is one of the most important criteria to define the quality of a finished product. Therefore, surface roughness is always the main response parameter that has been taken seriously in the manufacturing field. However, the problem of surface roughness is still facing by most of the manufacturing company and the solution is hardly found. Surface roughness is actually one of the effect of the inappropriate combination of machining parameters applied during machining process. In this study, the objective is to minimize the surface roughness of P20 steel by optimizing the five main machining parameters which are spindle speed, depth of cut, width of cut, feed rate and the cutting edge radius (CER). CNC milling operation has been used in this study to carry out the experiment. In the experiment, the three machining parameters which are spindle speed, depth of cut and feed rate were the fixed factors while width of cut and cutting edge radius (CER) were the varied factors. The cutting edge radius (CER) values have been used are 20μm, 40μm and 60μm and width of cut is in the range of 0.1mm to 1.2mm. TIME3220 surface roughness tester was the device used to measure the surface roughness of the work piece and Bruel & Kjaer 4393 Accelerometer has been used to obtain the vibration values. The experimental results have been analyzed and justified properly in the discussion session.