In this study, we conducted an interrupted cutting SM20C with lathe and uncoated carbite tool, determined the relationship between Cutting Forces(principal, radial, feed force) by correlation analysis, and predicted the optimum cutting conditions by multiple regression analysis. The result were as follow. : From the correlation analysis, the increase of cutting speed and depth of cut reduces the principal force and radial force. the increase of cutting speed, depth of cut and feed rate will increase the feed force. From multi-regression analysis, we extracted regression equation and the coefficient of determination (R2) was 0.638, 0.692, 0.536 at principal, radial and feed force . It means that the regression equation is not high accuracy. However, it is predictable that the tendency of the forces action the interrupted cutting.