This study reports on the numerical model development for the prediction of the material removal rate and surface roughness generated during electrical discharge machining (EDM). A simplified 2D numerical heat conduction equation along with additional assumptions, such as heat effect from previously generated crater on a subsequent crater and instantaneous evaporation of the workpiece, are considered. For the material removal rate, an axisymmetric rectangular domain was utilized, while for the surface roughness, a rectangular domain where every discharge resides at the end of previous crater was considered. Simulated results obtained by solving the heat equation based on a finite element scheme suggested that results are more realistic by considering instantaneous evaporation of the material from the workpiece and the effect of residual heat generated from each spark. Good agreement between our model and previously published data validated the newly proposed models and demonstrate that instantaneous evaporation, as well as residual heat, provide more realistic predictions of the EDM process. Machines 2019, 7, 47 2 of 17 model where the problem of heat conduction for both infinite and semi-infinite bodies with a constant heat source was solved. DiBitonto et al. [7] developed a point heat source cathode erosion model. Since spherical symmetry was considered in their model, the heat transfer equation in spherical coordinates was implemented. In their model, the constant cathode energy fraction of 0.183 was assumed. In their subsequent study [8], they developed an anode erosion model, by assuming a disk heat source. Beck et al.[9] developed a model to find the temperature distribution of a semi-infinite cylinder with a constant heat source and an insulated boundary. Since this model was not developed particularly for the EDM process, the heat fraction to the workpiece is not considered.Process performances of EDM have been investigated by many researchers. D'Urso et al.[10] defined a process index based on process parameters and material properties to analyze the process and geometric indexes of micro-EDM process. D'Urso and Ravasio [11], based on a material-technology index (MTI), studied the process performance of micro-EDM. Tsai and Masuzawa [12] analyzed the electrode wear of different electrode materials in a micro-EDM process. Based on experimental results, a new wear resistance index based on modified boiling and melting points for the evaluation of erosion performance was proposed. Marafona and Araujo [13] proposed an additive model to investigate the influence of hardness on the material removal rate and surface roughness. Alshemary et al. [14] studied effects of different process parameters on fabricating cylindrical holes by wire-EDM. Mandal et al. [15] investigated the surface integrity of wire-EDM. They reported that both grinding and etching-grinding techniques removed the recast layer, and hence improved the surface integrity. Prakash et al. [16] proposed altering the EDM process for coating TiO 2 -T...