Polyacetal is commonly used as bushing material because of its low coefficient of friction and self lubricant characteristics. The polyacetal is machined by using boring process to produce bushing in certain surface roughness. The objectives of this research are to optimize three independent parameters (depth of cut, feed rate and principal cutting edge angle) of boring process of polyacetal using high speed steel tool to achieve the highest material removal rate and the required surface roughness. Response Surface Methodology is used to investigate the influence of the parameters and optimize the boring process. The research shows that the influence of the boring process parameters on polyacetal is similar compared to on metal. The result reveals that the optimum result is achieved by applying the value of depth of cut, feed rate, and principal cutting edge angle is 2.9 × 10–3 m, 0.229 mm rev–1, and 99.1° respectively. By applying these values, the maximum material rate removal achieved in this research is 1263.4 mm3 s–1 and the surface roughness achieved is 1.57 × 10–6 m.