This paper presents the modeling of abrasive water jet cutting and development of analytical expressions for material removal rate during abrasive water jet machining process. Water jet machining employs the principle of increasing the pressure of water and to subsequently discharge the water through an orifice. Normally, the diameter of the orifice varies from 0.8 to 1 m. The water jet impinging on the chosen work surface generates sufficient force to cut the work material.Considering theoptimization of the process, few factors appearsto be influential.They are: velocity of the water jet, diameter of the nozzle and the average pressure of the jet.Furthermore, in the modeling, the explanation for higher width of kerf at the top than that of bottom is obtained.In this regard, the flow rate equation of water is determined. By using the expression for flow rate, the power equation for water jetis developed. With regard to material removal rate, a linear relationship with power of the water jet is evident. Additionally, the characteristics of kerf formed during cutting based on energy loss during cutting process using the relation between material removal rate and power of the water jetis assessed.