Recently, in the medical care, in order to achieve micro manipulation, many robots are researched. This paper focuses macro-micro bilateral control system which is one of the micro manipulation robots. Macro-micro bilateral control system consists of position control and force control. Therefore, in this paper, in order to achieve high accuracy macro-micro bilateral control system, high accuracy position control and force control is implemented. Firstly, the high resolution encoder is used. A low friction structure is used to force control. In addition, nominal mass is important for accurate force observation. Therefore, identification of mass is proposed. Macro-micro bilateral control system is implemented with proposed structure and identified nominal mass.