Abstract: To explore the feasibility of replacing traditional grinding processes with tangential turn-milling for the machining of inner grooves in deep groove ball bearings, a study on tangential turn-milling was conducted. The three-dimensional surface roughness simulation model, based on Matlab, was proposed for the surface roughness parameter Sa, and experimental validation was performed. The effects of milling cutter speed, workpiece speed, and feed per tooth on the three-dimensional surface roughness of the workpiece were analyzed and compared. The results showed that as the milling cutter speed increased, the surface roughness decreased. Conversely, as the workpiece speed and feed per tooth increased, the surface roughness increased. The root mean square error between the experimental and simulation results was found to be 12%, confirming the accuracy of the proposed simulation model.