The final goal of each manufacturing industry is to maximize production rate with best quality production and minimum cost. This can be achieved by optimizing the cutting speed and feed rate. We know that high temperature in cutting area reduces the quality and life of product. It also affect the various properties like strength, wear resistance, hardness and Dimensional accuracy. As we know that, water based cutting fluids are mostly used in production due to their easy availability and cooling ability, but these are messy, costly and environmentally hazardous. Water is a precious natural resource and due to lack of ground water as well other water resources, industries have to find out its alternative very soon. The purpose of this thesis work is to analyze and study the effectiveness of the vortex tube for cooling in the milling operation. In which the compressed air is used as a coolant and it is the best choice of water. Vortex tube is a mechanical device that can separate a highly compressed air into two streams i.e. hot air and cold air. This device does not have any moving parts, and it does not use any kind of electric or chemical energy directly. It is broadly used in low temperature applications such as cooling of cutting tools, electric circuits and control cabins etc. By Using Vortex tube we can reduce the requirement of liquid coolant which is cluttered, expensive and dangerous to environment. The Aim of my work is analyze and compare surface roughness of M.S. specimen after milling process with dry cooling and after liquid cooling. In the present work, the experimental examination of the milling operation was done to achieve a good quality surface finish without using any liquid coolant. Milling Operation M.S. Was done on. Sample the speed, cut and depth of the feed, which were accountable for surface finish, was optimized using the Taguchi method in the main parameters.