The cutting process is an important process of industrialization. It is requisite to using advantage quality cutting tools in order to preserve the type of product. Coating on the cutting tool has a substantial effect in terms of mechanical properties and the end results of the product. The cutting tool can be manufactured in various material types, but today's cemented tungsten carbide is the most commonly used material in the tool industry because its properties comply with manufacturers' requirements. This study investigates the impact of an Al2O3 coated cutting tool relative to an uncoated cutting tool on the dry cutting process. Different parameters are used in the cutting process when cutting the metal. The cutting parameters used are feed rate and cutting speed, An analysis of the effects of these parameters on the surface roughness. In this analysis, the surface roughness are measured for components turned from steel1040, The L9 Taguchi orthogonal arrays and analyses of variance (ANOVA) was employed to analyze the influence of these parameters. In the case of (uncoated, Al2O3 coated tool), the better surface roughness (SR) with used feed rate (0.05 mm / rev) and cutting speed (140 m/min) where the roughness value was (0.81μm) and (0.78μm) Respectively. The results of this study indicate that the ideal parameters combination for the better surface finish was high cutting speed and low feed rate.