The capability of any manufacturing system primarily depends on its available machine tools. Thus machine tool representation is a vital part of modelling any manufacturing system. With the rapid advances in computerized numerically controlled (CNC) machines, machine tool representation has become a more challenging task than ever before. Today's CNC machine tools are more than just automated manufacturing machines, as they can be considered multi-purpose, multi-tasking, and hybrid machining centres. This paper presents a versatile methodology for representing such state-of-the-art CNC machining system resources.A machine tool model is a conceptual representation of the real machine tool and provides a logical framework for representing its functionality in the manufacturing system. There are several commercial modelling tools available in the market for modelling machine tools. However, there is no common methodology among them to represent the wide diversity of machine tool configurations. These modelling tools are either machine vendor specific or limited in their scope to represent machine tool capability. In addition, the current information models of STEP-NC, namely ISO 14649, can only describe machining operations, technologies, cutting tools, and product geometries. However, they do not support the representation of machine tools. The proposed unified manufacturing resource model (UMRM) has a data model which can fill this gap by providing machine specific data in the form of an EXPRESS schema and act as a complementary part to the STEP-NC standard to represent various machine tools in a standardized form. UMRM is flexible enough to represent any type of CNC machining centre. This machine tool representation can be utilized to represent machine tool functionality and consequential process capabilities for allocating resources for process planning and machining.