The capability of using Focused Ion Beam (FIB) for milling microchannels is experimentally and theoretically investigated. Microchannel structures are fabricated by a NanoFab 150 FIB machine, using an Arsenic (As2+) ion source. A beam current of 5 pA at 90 keV accelerating energy is used. Several microchannel patternings are milled at various dwell times at pixel spacing of 14.5 nm on top of a 60 nm gold-coated silicon wafer. An analytical/numerical model is developed to predict the FIB milling behavior. By comparing with the experimental measurements, the model predictions have been demonstrated to be reliable for guiding and controlling the milling processes.