In General, the surface roughness of turning is depends on cutting condition which are cutting speed, depth of cut, and feed, etc. This study was carried out to presume for mutual relation of turning condition to get optimum surface roughness and experimental equation by variance and multi regression analysis As the result, multiple correlation coefficient was calculated 97%, the coefficient of determination (R2) was calculated 95% and the adjusted coefficient was calculated 97% by multiple regression analysis So, the formula was made by this multiple regression analysis is reliable.