WEDM (Wire Electrical discharge machining) is a nonconventional machining processes used in complicated shapes with high accuracy which are not possible with other conventional methods .Stainless steel 304 is used in present experimental work. Experiments are completed using Taguchi’s method with L9 orthogonal array .The aim of this work is to optimize the WEDM process parameters by considering input parameters are pulse on time , pulse off time ,peak current and wire feed and experiments are conducted with help of input parameters at three levels and response output parameters are MRR (Material removal Rate) and Surface Roughness (SR).Setting of parameters using by Taguchi’s method.