A wire cut electric spark machine consisting of a tapering table assembly (6a) which is fixed to the lower end of a vertical column (5a) provided above a work table (T) movable in the directions of X- and Y-axes crossing each other at right angles in a horizontal plane, and which is movable in the directions of U- and V-axes crossing each other at right angles in a horizontal plane which is parallel to the horizontal plane including the X- and Y-axes; a wire guide (7a) attached to the tapering table assembly (6a), having a nozzle for ejecting working fluid and adapted to guide a wire electrode (9); and balancing means (22,22a) adapted to apply a downward reaction, which is against reaction force of the ejected working fluid, to the tapering table assembly (6a), owing to a fluid pressure of a branching flow of the working fluid supplied to the nozzle for ejecting the working fluid of the wire guide (7a).