This paper has four main contents: a lot of experiments prove that the cutting solution of as mineral oil and a rectangular wave cutting feed are optimum methods for boring polymethylmethacrylate; the flow and temperature field profile of the cutting solution in the chute of the fluted twist drills are studied mathematically; the theoretical formula of the cutting friction coefficient and the viscosity of the cutting solution are deduced mathematically; the theoretical formula for surface roughness in boring is derived mathematically.