In this work the heat flux generated in a cutting process is simulated using the inverse heat conduction technique based on conjugate gradient method with adjoint equation. A three-dimensional formulation is used both to describe the physical phenomenon and to solve the inverse problem. The machining process (turning) is simulated and instrumented with nine thermocouples at the bottom face of the tool, opposite to its main rake face. The signals are automatically received and processed using a data acquisition system and a PC-Pentium. The direct solution, adjoint equation and sensitivity problem are numerically solved using finite volumes method. With this technique the cutting temperatures are estimated for various simulated cutting conditions. In order to validate the method the IHCP is applied in a well-controlled experiment where the heat flux input is known. An uncertainty analysis is also presented.