There are several types of areal surface texture measuring instruments, but the equivalence of each measured data is not provided for different measuring principle. The necessity of roughness standards is discussed to calibration and verification of areal surface texture measuring instruments. This study deals with development of roughness standards with irregular surface topography. Irregular surface topography data were generated through the non-causal 2D auto-regressive stochastic model. Roughness standards were machined by use of an ultra-precision milling machine and diamond ball end mill with excessively small tip radius. The roughness standards were measured by areal surface texture measuring instruments and the measured data were compared with the generated data.