Abstract: This study mathematically presents an optimum material removal control model, where the Material Removal Rate (MRR) is comprehensively introduced, to accomplish the dynamic machining control and tool life determination of a cutting tool under an expected machining quantity. To resolve the incessant cutting-rate control problem, Calculus of Variations is implemented for the optimum solution. Additionally, the decision criteria for selecting the dynamic solution are suggested and the sensitivity analyses for key variables in the optimal solution are fully discussed. The versatility of this study is furthermore exemplified through a numerical illustration from the real-world industry with BORLAND C++ BUILDER. It is shown that the theoretical and simulated results are in good agreement. This study absolutely explores the very promising solution to dynamically organize the MRR in minimizing the machining cost of a cutting tool for the contemporary machining industry.