In this paper, the cutting mechanism and cutting performance of a ball end mill on an inclined surface using the straight-line path method are investigated. First, a cutting model assembled by a tool and a workpiece is carried out using 3D-CAD. Next, the cross-sectional cutting area is calculated by the interference of the rake surface and the uncut chip volume. Then, the evaluation value corresponding to the cutting torque is calculated. After that, the cutting force and surface roughness are measured and the cutting torque is calculated. Finally, analytical and experimental results are discussed, and then the cutting conditions which are expected good cutting performance are considered.