Finite element method is numerical techniques which provide solution to a problem that are difficult to obtain or the experimentation is unpractical. In medical practices, fracture of a bone would involve high-speed tools or drill. The drilling process would have sets of parameter that would in turn influence thermal necrosis (death of a living cell). This paper would focus on the simulation done onto the bone drilling. The principles of heat transfer mechanism and complex thermo-mechanical equation from the machining theory were usually used in the simulations, alongside with anisotropic properties of bone. Copyright © 2012 IEEE.