Virtual manufacturing is fast becoming an affordable technology with wide-ranging applications in mod ern manufacturing. Its advantages over existing technology are primarily that users can visualize, feel involvement and interact with virtual representations of real world activities in real time. In this paper, a virtual cutting system isbuilt which can simulate turning process, estimate tool wear and cutting force using artificial neural network etc. Using the simulated machining environment in virtual reality (VR), the user can practise and preview the operations for possible problems that might occur during implementation. This approach enables designers to evaluate and design feasible machining processes in a consistent manner as early as possible during the development process.