Focused Ion Beam (FIB) technique is applicable to prepare a sharp tip for Scanning Tunneling Microscope (STM). Our simple calculation shows that radius of the FIB milled tip apex can be reduced to be smaller than the spot size of the FIB. In this study, a GaAs tip, which has a potential ability to resolve information about electron spin polarization in tunneling currents, was formed by means of the FIB. The FIB produces damaged layers on the semiconductor surface, which are thicker than those on metals and thus prevent electrons from tunneling through the layers. After the damaged tip was dipped in HCl solution which can selectively remove the damaged layer, Highly Oriented Pyrolytic Graphite (HOPG) surface atoms were observed and the I-V curves showed characteristics of the semiconductor.