Micro-EDM (electro discharge machining) is a derived form of EDM process especially evolved for micro-machining. The use of resistance capacitance pulse generator, an advanced controller for machining in smaller interelectrode gaps and with lower discharge energies than in EDM, makes the material removal characteristics of a single discharge in micro-EDM different from that of the EDM. A comprehensive model predicting the material removal in a single discharge in micro-EDM is conceptualized. The model incorporates various phenomena in the prebreakdown period. It considers plasma as a time-variable source of energy to the cathode and anode to evaluate material removal at the electrodes. The plasma temperature and radius of the crater at the cathode (workpiece) predicted using the model were found to agree well with the experimental data in the literature.