Using solid carbide straight end mills with TiAlN coating, A P20 steel at 41HRC is machined in the cutting speed range of 301 to 754m/min. The workpiece subsurface are examined using scanning electron microscope (SEM) and surface roughness tester. The results show that the white layer is produced in all of the cutting conditions tested, and the white layer thickness and surface roughness are dependent on the cutting conditions. The result obtained by analysis of variance analysis shows that feed rate and cutting speed are the most significant effects on the white layer thickness and surface roughness. Furthermore, the mathematical models for the white layer thickness and the surface roughness in high speed side milling of hardened P20 steel are proposed, respectively.