In this research work machining of the AISI 1040 CD with the help of high - speed steel of tool, lath is performed. Analysis of the Material removal rate is done experimentally with specific input values of feed rate, depth of cut, and spindle of speed the optimal condition is found out. The turning parameters are the most important factors affecting the quality, productivity, and cost of turning. A plan of experiments based on the Taguchi technique has been used to acquire the data. An Orthogonal array, signal to noise (S/N) ratio, and analysis of variance (ANOVA) are employed to investigate the turning characteristics of steel optimize the turning parameters. Finally, the conformations tests have been carried out to compare the predicted values with the experimental values to confirm its effectiveness in the analysis of the workpiece surface. Thus, with the proposed optimal parameters it is possible to increase the efficiency of the machining process and decrease production cost in universities and factories.