The present work is concentrated with the dry turning of AISI 304 Austenitic Stainless Steel (ASS). This paper presents the influence of cutting parameters like cutting speed, feed rate and depth of cut on the surface roughness of austenitic stainless steel during dry turning. A plan of experiments based on Taguchi’s technique has been used to acquire the data. An orthogonal array, the signal to noise (S/N) ratio and the analysis of variance (ANOVA) are employed to investigate the cutting characteristics of AISI 304 austenitic stainless steel bars using TiC and TiCN coated tungsten carbide cutting tool. Finally the confirmation tests that have been carried out to compare the predicted values with the experimental values confirm its effectiveness in the analysis of surface roughness