In the following work, we propose a metallurgical approach to the chip formation process. We focus on a turning application of high strength steel in which chips are produced by adiabatic shear bands that generate cutting force signals with high frequency components. A spectral analysis of these signals is applied and highlights peaks above 4 kHz depending on the cutting conditions. A microscopic analysis on the chip sections provided data on chip breaking and serration mechanisms. Shear band spacing and excitation frequency of the whole cutting system were calculated and gave a good correlation with cutting forces spectra.