''The main goal of this paper is to present a numerical model for studying the thermal necrosis due a dental drilling process. When cutting tools, as drills, are used to cut a material, heat is produced and temperature increases of both the tool and material. The drilling parameters (drill speed, drill depth, drill diameter, applied load and feed rate) are important to determine the effect on thermal necrosis. When the irrigation is possible, the effect is decreasing the temperature rise in bone [1]. Bone is a poor conductor of heat, and heat generation is a common problem during any drilling [2]. The value of threshold temperature above which cell necrosis occurs have been presented for different researchers. The literature shows that if the temperature rises above 55ºC for a period of longer than 30s, serious bone damage will be done [2].''