A burr has been defined as an undesirable projection of material formed as the result of plastic flow from a cutting or shearing operation. It is Unavoidable in all kinds of machining operation. This paper describe the burr formation mechanism which is based on the behavior of workpiece material during orthogonal machining of the clay on the milling machine. Specially in this report the rollover burr is dealt as a specific case of the chip formation in the final stage of cutting. The negative shear angle is introduced as an important features of burr formation. It is found that the burr formation process is divided into three stage-initiation, development of negative shearing, and formation of the burr with appropriate assumptions. Using above the burr formation mechanism, the size of burr can be estimated by cutting conditions.