Nickel-based heat resisting alloys are commonly used for high temperature application such as in aircraft engines and gas turbines. In this paper, the machinability of Nickel-based heat resisting alloys was investigated with respect to the wear and the chip formation by tool type and cutting condition. Relationship between three types of tool and chip formation was experimentally investigated. Among the three types of tool tested, coated tools(CVD, PVD) ara available for the difficult-to-cut-materials such as Nickel-based heat resisting alloys and etc.