The objective of the paper is to present some considerations concerning the phenomena which develop at the impact of the abrasive particles with the workpiece material, during the surface abrasive jet machining. The effects of impact depend on many factors. By taking into consideration the particles surfaces which act on the workpiece surface, phenomena of elastic deformation, plastic deformation, micro cracking and micro cutting could develop. Some theoretical hypothesizes were formulated about these phenomena. The surfaces affected by the abrasive particles were highlighted by means of the electron scanning microscope.