HSM(High-speed Machining) is widely used in rapid manufacturing of precision products and molds of various materials. Improvement in cutting efficiency is one of the important subjects in the HSM process. To analyse the dynamic behavior during a very short cutting time, the computational analysis code, LS-DYNA3D, was employed for the simulation of the mechanism of HSM for aluminium 7075. This cutting mechanism includes some difficult points in simulation, for example, material and geometrical non-linearity, high-speed dynamic impact, contact with friction, etc. In this paper, a finite element model considering the strain rate effect is proposed to predict the cutting phenomena such as chip deformation, strain and stress distributions, which will help us to design the HSM process.