To study the effect of different sample materials on the nano dynamic ploughing process in the AFM tapping mode, the spring-oscillator model is employed to simulate the vibrating AFM tip to deform the sample surface. On the surface of different samples with the Young’s modulus of 0.2 GPa, 80 GPa and 180 Gpa, the interaction between the tip and the sample is simulated with different driven amplitudes, spring constants, tip radius and original tip-sample distances. These effects are studied. Results show that the sample with a smaller Young’s modulus is suitable for being used as the sample machined by the dynamic ploughing technique. When the Young’s modulus is greater than 80 GPa, the machine depth is so small that the machining process can not be controlled as we required.