Abstract. Finite element simulations are intended to predict the effects of the technological parameters on the cutting process. The process simulation may reveal many aspects of the cutting process before testing it in laboratory: thermal transfer, elastic and plastic strains, hardening levels and force levels. Simulation is also used for predicting some process issues that are hard, and even impossibly noticeable. This paper analyzes the influence of the K factor on the cutting of C70 material, from the point of view of chip formation and thermal transfer -elements considered important in the evolution of tool wear on the rake and flank surfaces. The chip formation is also studied and considered as a deciding factor in choosing the right geometry of the tool. The obtained results allow to make observation under the optimal geometry that was tested.