For the measurements of surface shape milled using FIB (focused ion beam), the silicon bulk,Si3N4/Si, and Al/Si samples are used and observed the shapes milled from different sputtering rates,incident angles of Ga+ ions bombardment, beam current, and target material. These conditions also can beinfluenced the sputtering rate, raster image, and milled shape. The fundamental ion-solid interactions ofFIB milling are discussed and explained using TRIM programs (SRIM, TC, and T-dyn). The damagedlayers caused by bombarding of Ga+ ions were observed on the surface of target materials. The simulatedresults were shown a little bit deviation with the experimental data due to relatively small sputtering rateon the sample surface. The simulation results showed about 10.6% tolerance from the measured data at200 pA. On the other hand, the improved analytical model of damaged layer was matched well withexperimental XTEM (cross-sectional transmission electron microscopy) data.