It is possible to shorten developing process by making model using polyurethane foam in the area of automobile development process, etc. However, this skill is too difficult to be of practical use because machining is not easy due to characteristic of polyurethane foam. Domestic and foreign automobile company use clay, polyurethane foam. etc,, those are easy to handle and to make model after completing design sketch. But these materials is difficult to the machined and be worked by humans hand, There are so many difficult problem for machining by making model using polyurethane foam since cutting of elastic body like polyurethan foam has never been studied. Therefore, in this study, it is investigated to measured cutting force that is generated in case of polyurethane foam machining, and to make systematize tool compensation of polyurethane foam cutting work on automobile model by modification of tool offset method on existing steel.