Material removal rate in electrochemical machining is analyzed in context of over voltage and conductivity of the electrolyte solution. It is observed that over voltage is very sensitive to equilibrium gap and tool feed rate. Material removal rate decreases due to increase in over voltage and decrease in current efficiency, which is directly related to the conductivity of the electrolyte solution. It is observed that the corrected current density is always lower than the actual current. The calculated material removal rate efficiency is found to be 57%.