In order to produce any product with desired quality by machining, proper selection of process parameters is essential. This can be accomplished by Taguchi approach. The aim of the present work is to investigate the effects of process parameters on surface finish to obtain the optimal setting of these process parameters, and the regression analysis and the analysis of variance(ANOVA) is also used to analyse the influence of cutting parameter during machining. Current investigation on turning process is a Taguchi optimization technique applied on the most effective process parameters i.e. feed, cutting speed and depth of cut while machining SS 304 as the work piece with brazed cutting tool. Main effect plots are generated and analysed to find out the relationship between them. The details of experimentation and analysis are given in the following context.