Cutting force is obtained as a sum of chip removing force and ploughing force. Chip removing force is estimated by multiplying specific cutting pressure by cutting area. Since ploughing force is caused from dullness of a tool, its magnitude is constant if depth of cut is bigger than a certain value. Using the linearity of chip removing force to cutting area and the constancy of ploughing force regardless of depth of cut which is over a certain limit each force is separated from measured cutting force and used to establish cutting force model. New rotation matrix to convert the measured cutting force in reference axes into the forces in cutter axes is obtained by considering that tool angles are projected angles from cutter axes to reference axes.. Spindle tilt is also considered far the model. The predicted cutting force estimated from the model is in good agreement with the measured force.