Method for treating the surface of a machine element, such as the raceway and/or a rolling element of a rolling element bearing, comprising the steps of: subjecting the surface to a hard turning operation so as to obtain a roughness profile having a series of alternating ridges and grooves, after the hard turning operation, subjecting the surface to a ball calendering operation so as to flatten the ridges of the roughness profile until a Δq value smaller than 5 is obtained, wherein: the step of hard turning comprises: - rotating the machine element about an axis thereof, - moving a hard turning cutting tool along the surface of the rotating machine element parallel to the axis so as to carry out a cutting operation, - selecting a ratio of translational speed of the hard turning cutting tool and the rotational speed of the machine element, and the step of ball calendaring comprises: - moving a ball calendering tool along the surface of the rotating hard cut machine element parallel to the axis, whereby the ball has a diameter of between 2 mm and 13 mm and is supported through a pressure medium, the hydrostatic pressure of which ranges from 50 bar to 400 bar; - selecting a ratio of the translational speed of the ball calendering tool and the rotational speed of the machine element while carrying out the cutting operation which is the same as the ratio of the translational speed of the hard turning cutting tool and the rotational speed of the machine element while carrying out the cutting operation. subjecting the surface to a hard turning operation so as to obtain a roughness profile having a series of alternating ridges and grooves, after the hard turning operation, subjecting the surface to a ball calendering operation so as to flatten the ridges of the roughness profile until a Δq value smaller than 5 is obtained, wherein: the step of hard turning comprises: - rotating the machine element about an axis thereof, - moving a hard turning cutting tool along the surface of the rotating machine element parallel to the axis so as to carry out a cutting operation, - selecting a ratio of translational speed of the hard turning cutting tool and the rotational speed of the machine element, and the step of ball calendaring comprises: - moving a ball calendering tool along the surface of the rotating hard cut machine element parallel to the axis, whereby the ball has a diameter of between 2 mm and 13 mm and is supported through a pressure medium, the hydrostatic pressure of which ranges from 50 bar to 400 bar; - selecting a ratio of the translational speed of the ball calendering tool and the rotational speed of the machine element while carrying out the cutting operation which is the same as the ratio of the translational speed of the hard turning cutting tool and the rotational speed of the machine element while carrying out the cutting operation. the step of hard turning comprises: - rotating the machine element about an axis thereof, - moving a hard turning cutting tool along the surface of the rotating machine element parallel to the axis so as to carry out a cutting operation, - selecting a ratio of translational speed of the hard turning cutting tool and the rotational speed of the machine element, - rotating the machine element about an axis thereof, - moving a hard turning cutting tool along the surface of the rotating machine element parallel to the axis so as to carry out a cutting operation, - selecting a ratio of translational speed of the hard turning cutting tool and the rotational speed of the machine element, and the step of ball calendaring comprises: - moving a ball calendering tool along the surface of the rotating hard cut machine element parallel to the axis, whereby the ball has a diameter of between 2 mm and 13 mm and is supported through a pressure medium, the hydrostatic pressure of which ranges from 50 bar to 400 bar; - selecting a ratio of the translational speed of the ball calendering tool and the rotational speed of the machine element while carrying out the cutting operation which is the same as the ratio of the translational speed of the hard turning cutting tool and the rotational speed of the machine element while carrying out the cutting operation. - moving a ball calendering tool along the surface of the rotating hard cut machine element parallel to the axis, whereby the ball has a diameter of between 2 mm and 13 mm and is supported through a pressure medium, the hydrostatic pressure of which ranges from 50 bar to 400 bar; - selecting a ratio of the translational speed of the ball calendering tool and the rotational speed of the machine element while carrying out the cutting operation which is the same as the ratio of the translational speed of the hard turning cutting tool and the rotational speed of the machine element while carrying out the cutting operation.