A new concept drill was developed recently (or increasing accuracy and productivity in drilling operation. The burr formation in drilling causes many problems in deburring operation because burrs are formed inside holes and it is difficult to remove them. Burr formations are observed in drilling operation with a new concept drill and are compared with conventional HSS drill. Several workpieces with different materials are drilled with several cutting conditions, velocity and feed rate. The burr in drilling can be classified into three types according to the location of crack. To observe the burr formation mechanism, the cap which is formed with the new concept drill is observed and measured.