The main parameter for determination of quality of MDF boardprocessing after milling is roughness of the surface. The well-known models of wood cutting are unsuitable for the assessment of this parameter, since they make it possible to draw only qualitative conclusions about the roughness, they do not allow calculating the numerical value. To calculate the roughness value, the model must take into account the structure of the material and the main parameters affecting the roughness. The purpose of this work is to substantiate the development of a computer model of the MDF structure and the process of its milling using the finite element method. The implementation of this approach will allow, according to the specified parameters of the cutter and modes of its operation, to determine the quality and energy indicators of the milling process from a theoretical point of view. As a result of the work carried out, a detailed theoretical justification for the development of a computer model of MDF structure and the process of its milling was given. Its implementation makes it possible to determine the quality and energy parameters of the milling process according to the specified parameters of the cutter and its operating modes.