:Drilling is a machining operation which creates cylindrical holes on a work piece. Other than creating simple deep and shallow holes, operations such as rimming, boring, tapping and other hole finishing techniques are known as drilling operations. All the above processes have one thing in common, and that is the combination of linear and rotary movements during the operation. Drilling is one of the most common operations used in the manufacturing world on micro or macro scale, such as military equipment, automotive, machine production, and even modern technologies such as biotech and aerospace frequently use this operation during production process. Although the operation of drilling is used daily all over the industry and is one of the most common operations during manufacturing, because of its geometrical complexities and special conditions, no complete computer simulation of it has been given. Even so, there has always been a need for precise simulation of drilling operations for special purposes such as mass production of sensitive parts (Computer and medical products) or products with special use and high precision, for example parts for building a space shuttle and etc. Because of high price and expense for practical experiments of drilling operations on high value material or human organs such as bone and teeth, computer simulation has been a better option. Because of the importance of drilling operation and the study of the parameters affecting it, in this research, the process of drilling has been simulated. And also the theory of finite element affecting this project has been given in detail. The validation of the simulation of drilling operation has been verified by comparing to practical experiments and experimental relations found in machining reference books. For finding the relations applying to the simulation process, 32 experiments using the Taguchi approach for 4 variables of feed rate, rotation speed, diameter and drill tip angle has been designed. Afterwards, by using simulation experiments results and neural network approach, a relation giving the torque and axial force of the drilling operation on the material of CK45 has been given. Using the given equations, a relation for computing the power consumption of the operation has been calculated. The power consumption equation has been optimized according to the genetic algorithm, via MATLAB software using the “gatool”. The optimization results show the effect of tool tip angle on power consumption. The magnitude of this effect depends on the feed rate and drill diameter of the operation. Keywords: Drilling, DEFORM, Drilling Torque, Drilling Force, Drilling Power, Drilling Simulation, Optimization.