Chip breaker selection analysis, only being possible through experimental process, was obtained by a applied equation which used an orthogonal cutting model and a basic chip deformation. This equation could present an analysis of the chip breaking phenomena without the use of an actual experimetal method, and it was applied to computer simulation and proved the validity of theory through actual experiments. From these results, an efficient method for finding the optimum conditions of chip breaking was found through an optimized theory being applied to basic program. A finite element model for simulating chip breaking in orthogonal cutting was developed and discussed. By simulation the animation of chip breaking is observed in process on the computer screen.