The plastically deformed layer in a machined surface must be considered in precision machining process. Therefore the analysis of the machined surface, including the plastic deformation and strain distribution should be carried out quantitatively. The subsequent recrystallization technique was presented for analysis of the plastically deformed layer in the machined surface, and the technique was successfully applied to determine the plastic strain in the machined surface. This investigation is to evaluate the plastic strain in the distance 0.1mm from the machined surface, and in particular, to find the effect of shear angle, shear strain, cutting energy etc. on the plastic strain.