Vibratory cutting is one of the newly developed machining techniques and theories in recent years. Insight into the machining mechanism and the chip formation process in metal vibratory cutting has yet to be carried out for this technique to be used widely and efficiently. But with conventional investigation, it is much difficult, and time and energy consuming to analyze and study such principles quantitatively. A system of the computer simulation has been established and based on FEM the chip formation process was emulated. The cutting forces and temperature distribution were imitated under condition of a variety of vibratory frequencies and turning engagements. ANSYS is utilized for the quantitative analysis. Contrast and comparison experiments between vibratory and the conventional metal machining are done, revealing a good agreement between the simulation and the experiment and the inborn nature and the principles of the vibratory metal cutting.