Dynamic MRR (material removal rate) modeling is constructed and optimum solution through Calculus of Variations in maximize the machining profit of an individual cutting tool under fixed tool life is introduced. The mathematical model is formulated by reverse experiments on an ECOCA PC-3807 CNC lathe, and the electronic circuit is developed using linear regression technique for virtual machining. The inaccuracy between actual and simulated voltage is assured to be within 2%. By introducing a real-world CNC (computerized numerical control) machining case from AirTAC into the virtual system, the simulated cutting forces are shown to promise the feasible applicability of the optimum MRR control. Additionally, the implementation of dynamic solution is experimentally performed on a proposed digital PC-based lathe system. The surface roughness of all machined work-pieces is found to not only stabilize as the tool consumed, but also accomplish the recognized standard for finish turning.