Chip breaker selection analysis, possible only through an experimental process, was obtained by a generalized equation that used an orthogonal cutting model and basic chip deformation. It could analyze the chip breaking phenomena without the use of an actual experimental method, and it was applied to computer simulation and proved the propriety of the theory through actual experiments. It derived the optimum conditions for chip breaking by applying the optimized theory to the basic program. A finite-element model for simulating chip breaking in orthogonal cutting was developed and discussed. By simulation, animation of the chip breaking process was observed on a computer screen.