Open-cell silicon foam is difficult to cut using conventional machining processes because of its low stiffness. That is, open-cell silicon foam is easily pressed down when the tool is engaged, which makes it difficult to remove the material in the form of chip. This study proposes an advanced method of machining open-cell silicon foam by freezing the material using liquid nitrogen. Furthermore, the machining conditions are optimized to maximize the efficiency of material removal and minimize the usage of liquid nitrogen by conducting experiments under various machining conditions. The results show that open-cell silicone foam products with free surface can be successfully machined by employing the proposed method.