Plastically deformed layer influences the mechanical property of the mechanical element such as creep hardening, microscopical crack and stress corrosion destruction. Therefore, the property so called the surface integrity has to be considered, and the machined surface including plastic deformation, distribution of stress has to be conducted quantitatively. This paper explains the orthogonal cutting, and made an orthogonal cutting model using the finite element method, then analyzed cutting power, plastic deformation of workpiece. It introduces the developed subsequent recrystallizations technique for measurement of the plastic strain of machined surface, and verified the technique.