<p>The paper addresses the development and evaluation of the new modeling approach for abrasive waterjet turning (AWJT). AWJT process has become a valuable option for hard to machine materials. To get some insight into the mentioned process and predict the cutting depth, various models have been developed. However, most of the turning models are statistical ones, applied only on particular purposes. Therefore, they are valid only for specific conditions. Only a few abrasive waterjet (AWJ) machining models are based on the fundamental physical equations. The purpose of this paper is to extend the cutting model, originally developed by Hlaváč for simple cutting, to AWJ turning. The validity of the mentioned cutting model was verified for different types of materials as well as different jet characteristics. The novelty of our approach is the interaction time modeling using the approximation of so called circle of action. This term represents the jet crossection, which is traversed by arbitrary point on the workpiece surface. Even though the effects of the exhausted part of the jet are neglected, the presented extensions allows to predict the limiting depth of cut that is used for turning effectivity evaluation. Moreover, the influence of the impact angle was incorporated into the model equations. In order to verify its validity, several materials were turned with different process parameters and therefore different interaction times. The resultant analysis have confirmed expected linear dependency of depth of cut on interaction time. Moreover, it was revealed by experiment, that the impact angle influence exhibited more complicated trend, than was expected. Additionally, the analysis have also shown conditions leading to more effective material removal rates.</p>