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Apart from moulding process, the plastics are required to be machined in many occasions so as to impart required dimensional accuracy. The turning operations of plastic materials pose challenges owing to its inherent problems in imparting required Surface Roughness (SR) and improved Material Removal Rate (MRR). High performance Acrylonitrile Butadiene Styrene (ABS) material has been chosen in the proposed work to study its machinability under turning operation. It is widely used in the home appliances, safety helmets and interiors of automotive because of their flexible structural characteristics. The various influencing factors like Spindle Speed (SS), Feed Rate (FR), and Depth of Cut (DOC) related with turning process are considered in L₁₆ orthogonal array experimental plan in order to optimize them to achieve better values for SR and MRR. The samples of ABS have been turned using CNC machine …