In this paper, a basic study on micro cutting process with SM20C at low temperature environment was performed. In macro cutting fields, the cryogenic cutting process has been applied to cut the refractory metal but, the serious problem may be generated in micro cutting fields by the cryogenic environment. However, if the proper low temperature is applied to micro cutting area, the cooling effect of cutting heat is expected. Such effect can make the reduction of tool wear and burr formation. For verifying this possibility, the micro cutting experiment at low temperature was performed and SEM images were analyzed.