The burr worsens the accuracy of a workpiece and decreases a lot of pro- ductivity because it takes so much time and efforts to remove it. In this paper, the height, thickness and size of a drilling burr were derived from the drilling variables of drill diameter, chisel edge angle, web rate =($Frac{2{ imes};web;thickness}{drill;dia}$) and yielding stress of the workpiece as wel as feed, point angle and helix angle. The theoretical and experimental values of drilling thrust, torque and burr size of the testpiece were analyzed with the method of numerical analysis in a standard drilling condition. The order of choosing the drilling variables for the purpose of controlling the burr size was dealt in this paper with burr forming ratio. The results are as follows: (1) The drill diameter forms 42 percents feed 25 percents point angle 23 percents and web rate, chisel edge angle and gelix angle 5 percents of the partial differential slope of drilling thrust within the usual available ranges of drilling variables. (2) The drill diameter forms 55 percents feed 26 percents web rate 9 percents and chisel edge angle, point angle and helix angle 10 percents of the par- tial differential slope of drilling torque in the usual available ranges of drilling variables. (3) About 70 percents of the burr size can be controlled by feed, 29 percents by web rate in the case of a fixed diameter. It is recommended drilling10 variables to be chosen in the order of feed, web rate, drill diameter, point angle, chisel edge angle and helix angle so as to control the burr size effectively.