High Speed Machining(HSM) reduces machining time and improves surface accuracy because of the high cutting speed and feedrate. Development of HSM makes it allowable to machine difficult-to-cut material and use small-size-endmill. It is however limited to cutting condition and tool material. In the machining operation, it is important to check main parameter of tool life and select optimal cutting condition because tool breakage can interrupt progression of operation. In this study, cutting parameters are determined to 3 factors and 3 levels which are a spindle speed, a feedrate and a width of cut. Experiment is designed to orthogonal array table for L9 with 3 outer array using Taguchi method. Also, it is proposed to inspect significance of the optimal factors and levels by ANOVA using average of SN ratio for tool life. Finally, estimated value of SN ratio in the optimal cutting condition is compared with measured one in the floor shop and reduction of loss is predicted.