This paper provided a design process of a new structure of Computer Numerical Control (CNC) machine that can move 3-axis simultaneously and is capable of engraving specimens such as wood and plastic properly. The fabrication method and machine control were divided into three major steps. Firstly, the mechanical systems of the CNC structure such as the frame, joints, and movable axis were built. Secondly, the electronic devices and microcontrollers were integrated as a complete control system hardware. Finally, the implementation of the control system is realized. To control the machine, Computer-Aided Design (CAD) was used to design the geometry of the objects, and Computer-Aided Manufacturing (CAM) was integrated with some CAD. The CAM software was used to generate G-Code as .nc file extension to send to microcontroller of the control system. Lastly, the control software interpreted G-codes were converted into electrical signals via the breakout board to the three stepper motors. Easel is selected to be CAD/CAM software and Universal Gcode Sender is the control software. The budget needed to build the CNC machine was less than 250 USD considred as a low-cost machine compared to the current price. As the result, the average error of the width and height was 0.03 mm and the depth was 0.05 mm producing from this CNC machine.