This paper proposed a new high-surface-quality and high-precision small hole processing technique by using laser and electrochemical hybrid machining (LECM) based on internal total reflection (ITR). During LECM via ITR the laser beam could be transferred to the large depth with a small attenuation machining area as the tube electrode feeds into the inner workpiece. The mechanisms of LECM via ITR has been clarified. The ITR through the tube electrode is also studied, in mathematical and simulation manner. Additionally, with the developed experimental setup, the feasibility of LECM via ITR has been proved. Experimental results demonstrated that the side gap could be decreased by laser assistance in LECM, and the side gap has been decreased by 25%.