An orthogonal cutting model for finish machining, using diamond and tungsten carbide tools which have different coefficients of thermal conductivity, was simulated and analyzed. It was assumed that the tool had a minute amount of tool flank wear. The distribution of strain rate and stress within the machined workpiece and the determination of the cutting force were obtained after simulation. The generation and distribution of temperature and stress within the chip through cutting of the workpiece were also acquired. In addition, the temperature of the tool, the workpiece and the chip during finish machining by the two different tools, that show the effects of the different friction coefficients of the diamond tool and the tungsten carbide tool on cutting, were compared. Finally, the cutting forces predicted by the model for orthogonal finish machining were compared with those obtained by experiment, and it appears that the present orthogonal finish machining model is reasonable.