For the factory automation and unmanned machine operation, it is very important to manufacture highly reliable and efficient chip breakers for optimal chip control. In this research, using the CALMA CAD/CAM SYSTEM, the manufacturing process of 3-dimensional chip breakers is established. Using the results of the cutting test of the selected chip breakers with double-step grooves, the chip breaking mechanism is schematically analysed. An expression for the chip breaking relation is derived which considers chip material behavior following LUDWIK's stress-strain curve, chip breaking criterion and the shape of chip breakers. This contains the thickness of chip, the radius of chip curl, and the mechanical properties of chip materials. It is found that the expression agrees very closely with the experimental results.