In this paper, a study was carried out to investigate the surface roughness and material removal rate of low carbon NiTi shape memory alloy (SMA) machined by Wire Electro Spark Erosion (WESE) technique. Experiments are designed considering three parameters viz, spark ON time (SON), spark OFF time (SOFF), and voltage (V) at three levels each. The surface roughness increased from 2.1686 μm to 2.6869 μm with an increase in both SON time, SOFF time and a decrease in voltage. The material removal rate increased from 1.272 mm3/min to 1.616 mm3/min with an increase in SON time but a varying effect was observed the SOFF time and voltage were varied. The analysis revealed that the intensity and duration of the spark had an unswerving relation with the concentration of the microcracks and micropores. More microcracks and micropores were seen in the combination of SON = 120 µs, voltage = 30 V. The concentration of the microcracks and micropores could be minimised by using an appropriate parameter setting. Therefore, considering the surface analysis and material removal, the low carbon NiTi alloy is recommended to machine with 110 μs – 55 μs – 30 v (SON – SOFF – V respectively), to achieve better surface roughness with minimal surface damage.