The selection and preliminary treatment of suitable materials strongly influences the finishing quality due to extremely high standards demanded in ultraprecision machining. Through the selection of suitable cutting parameters, depending upon the material’s properties appropriate finishing techniques for the tooling of ultraprecision components can be applied. In this area, necessary influence factors of finishing techniques with geometrically defined and undefined cutting edges are dealt with to realize the conditions demanded. In order to fulfill them, ultraprecision machining requires special machine plans and machine elements. Qualities of different realized solutions for tooling machines will be presented. Another point of interest is the examination of machines and their components, namely the static, dynamic and thermal qualities. The examination of finished ultraprecision components is an important step within the finishing process. Various measurement techniques are described, with respect to their obtainable accuracy and possible application in the finishing process. Also the quality assured finishing of ultraprecision components will be discussed in this field.