The material removal within different machining process can be performed in distinct modalities. One of the modality is based on the effect of impact phenomenon. In this paper theoretical model of non traditional machining process based on impact phenomenon is discussed. The material is removed from the surface due to the impact of ions. The velocity of ions is equal to the velocity at which the electrostatic ion cyclotron instability driven by parallel flow velocity shear generated by massive ions takes place. The main ways for the material removal as consequence of the impact phenomenon are the microcracking, microcut ting, melting and vaporizing of small quantities from the work piece surface layer.