Electro-chemical Machining (ECM) has found wide applications in aerospace, automobile, nuclear and similar other industries. However, tool design in ECM is still a problem which delays the use of this process. This paper has focused attention on some of the problems that should be studied before it would be possible to obtain an analytical design of toolings for ECM. Non-uniform electrolyte distribution, different electrolyte flow path lengths and variations in current density have been found to be the main features that characterize the nature of the elliptical hole shape by ECM. The resistance model technique has been applied for the analysis of the elliptical hole shape. A parametric study of the process which highlights certain guidelines for ECM tooling designer is also presented. Experimental results have revealed significant variations in the resultant side gap length at major and minor diameters of the tool. The experimental tests have been in agreement with the present analysis. Further, resistance model technique has proved its validity for use in evaluating the power consumption in ECM.