Erosion of ductile materials by waterjet machining is still a complex phenomenon. This paper presents a finite element model of the waterjet machining (WJM) process. Cutting forces, deformations and stresses occurring in the workpiece material in the vicinity of the cutting interface as a result of erosion impact by the waterjet could be obtained. The results indicate that the finite element method is a useful tool in the analysis of this process. Further research work is currently being conducted by the authors.