Machinability in metal cutting processes depends on cutting input conditions such as cutting velocity, feed rate, depth of cut, types of work material and tool shape factors. In this study, to assess chip breaking characteristics of a turning process, an equivalent oblique cutting system to this has been established. And the equivalent effective rake angle was determined using side rake angle, back rake angle and side cutting edge angle of the tool. A non-dimensional parameter, Chip breaking index(CB), was used to assess Chip breaking characteristics of chip in conjunction with the equivalent effective rake angle. In case of positive rake angles of the equivalent effective rake, the back rake angle has little effect on the chip breaking characteristics however, in case of negative ones, the side rake angle has some effect on Chip breaking characteristics.