24Tay  first modeled the temperature distribution during the orthogonalmachining in the early 70‟s by using Eulerian formulation. The element in thisapproach is spatially fixed and defines a control volume, through which materialflows. The element properties are calculated at fixed spatial locations. Due to thefixed nature of the approach, it is most suitable for cases where there are minimalfree boundaries.The Eulerian approach does not have the problems associated with the Lagrangianformulation. The cutting action is modeled as the flow of the material around thetool. Therefore the location of the chip separation line does not need to be knownin advance. No mesh distortion occurs and consequently no remeshing is required.Since the Eulerian formulation is only used to model steady state cutting, thelengthy transition from incipient to steady state condition is not simulated.Consequently, Eulerian approach is more computational efficient when comparedto Lagrangian method.