A liquid membrane electrochemical etching process for preparing nano-tips is proposed by the introduction of buoyant force to the lower tip, in which the lower portion of the anodic wire is immersed into a floating layer. A mathematical model of this method is derived. Both calculation and experimental results demonstrate that the introduction of buoyant force can significantly decrease the tip radius. The lubricating oil and deionized water floating layers were tested for the processing of nano-tips. Further, high-aspect-ratio nano-electrodes were prepared by applying a relative vertical movement to the anodic wire.