We experimented turning SCM440, called difficult-to-cut materials in general, using tungsten carbon tool(PIO) in order to elevate machinability by a new cutting method. The cutting tool designed and made to study was cooled to -17$0^{circ}C$ in about 1 minute by liquid nitrogen. Then, we operated cryogenic cutting by cooling tool with liquid nitrogen and stuided the effect about cutting force, chip thickness, surface roughness, behavior of tool wear and cutting temperature. In addition, we investigated the possibility that sur face roughness of workpiece can be predicted analyzing cutting characteristics.