Cryogenic cutting technology is one of the most suitable technologies for dismantling nuclear facilities due to the fact that a secondary waste is not generated during the cutting process. In this paper, the feasibility of cryogenic cutting technology was investigated by using a computer simulation. In the computer simulation, a hybrid method combined with the SPH (smoothed particle hydrodynamics) method and the FE (finite element) method was used. And also, a penetration depth equation, for the design of the cryogenic cutting system, was used and the design variables and operation conditions to cut a 10 mm thickness for steel were determined. Finally, the main components of the cryogenic cutting system were manufactures on the basis of the obtained design variables and operation conditions.