“…However, very little information was given on the actual value of the coefficients of static and dynamic friction at the tool/substrate interface, with most researchers just estimating it. Many different approaches such as cohesive zone models [10], the CockroftLatham model [11], virtual crack extension method [14], fracture mechanics [14] and element deletion using a shear failure criterion [16] have been used to simulate material separation as the cutting commences. To solve the problem many different commercially available finite element codes, such as ABAQUS [10,16], DEFORM-2D [11,19], MARC [12,13,15], SAMCEF [14] and ANSYS [17,18] have been used, with no fundamental underpinning reason for the particular choice of code.…”