In process planning for 3D pocket machining, the critical issues for the optimal process planning are the generation of cutting layers and the tool selection for each cutting layers as well as the other factors such as the determination of machining types, tool path, etc. This paper describes the optimal tool selection on a single cutting layer for 2D pocket machining, the generation of cutting layers for 3D pocket machining, the determination of the thickness of each cutting layers, the determination of the tool combinations for each cutting layers and also the development of an algorithm for determining the machining sequence which reduces the number of tool exchanges, which are based on the backward approach. The branch and bound method is applied to select the optimal tools for each cutting layer, and an algorithmic procedure is developed to determine the machining sequence consisting of the pairs of the cutting layers and cutting tools to be used in the same operation.