The aim of this study is to analyze the behavier of SUS 304 during the cutting process and the resulting cutting temperaturce. Since SUS 304 is a difficult-to-machine material, tool damage is largely affected by the suitability of cutting conditions. Therefore, in varying such cutting conditions, the experiment investigates the relations between cutting temperature and tool wear during the cutting process. All the cutting temperature data were manipulated successfully, and the tool temperature distributions were analyzed by a finite element method based on the acquisition data. In the results, the characteristics of cutting temperature are related to the difficulty of machining characteristics.