Generally the non-convectional machining processes use thermal source of energy for the material removal. Among them Electrical discharge machining (EDM) or spark erosion machining is most important one. The important process parameters in this technique are discharge pulse on time, discharge pulse off time current and gap voltage. The values of these parameters significantly affect such machining outputs as material removal rate. In the present research, an axisymmetric thermo-physical finite element model for the simulation of single sparks machining during electrical discharge machining (EDM) process is exhibited and the model has been solved by using ANSYS 11.0 software. A transient thermal analysis assuming a Gaussian distribution heat source with temperature-dependent material properties has been used to investigate the temperature distribution on the surface. Material removal rate was calculated for multi-discharge machining by taking into considerations the number of pulses. Comparison of the theoretical result and experimental result by considering the same process parameters has been done, and the result is highly agreed between the experimental and theoretical value.