The paper presents an investigation of grinding material removal mechanism using finite element method. Understanding of grinding removal mechanism relies on the investigation of material removal by each individual grain. Although some analytical formulations have been developed to predict and to quantify the machining events in grinding, they do not illustrate every stage of abrasive actions. Finite element analysis provides good facility to present details of physical behaviour in grinding. In this research, material removal mechanism of grinding, namely rubbing, ploughing and cutting, is discussed with the variation friction coefficient. The major emphasis here is on the ploughing. Total force variation exerted during indention and sliding of a grain is also presented along its path.