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Polyacetal resin is usually used to make molds, but it is difficult to achieve dimension accuracy during molding. Therefore it is usually necessary to cut the polyacetal resin after a molding process. Polyacetal resin is easily machining by standard machine tool. Acetal is also a thermal stable material which can be totted without coolant Another concern about the use of polyacetal resin is that it absorbs water easily, which also results in problems with dimension accuracy Therefore, in this study, the cutting resistance of water-absorbed polyacetal resin and its surface roughness after cutting in order to achieve the highest degree of accuracy in the cutting of polyacetal resin were investigated. Also, The Robust Design method uses a mathematical tool called orthogonal arrays to study a large number of decision variables with a small number of experiments. It also uses a new measure of quality, called signal-to-noise (S/N) ratio, to predict the quality from the customer's perspective. Thus, we have taken Taguchi's parameter design approach, specifically orthogonal array, and determined the optimal levels of the selected variables through analysis of the experimental results using S/N ratio.