This paper presents a numerical simulation method based on FEM for the problem of soil cutting using the rake,establishes the three dimensional analytical model for both the rake and soil,taking the visco-plasticity of soil into full consideration and using the revised Drucker-Prager model as the soil model.The simulation utilizes the dynamic explicit algorithm of LS-DYNA software to analyze the cutting resistance at different cutting velocities and depths,and compares the results with theoretical ones,which confirms that the Arbitrary-Lagrange-Euler (ALE) method can be reliable in dealing with the problem of soil tool interaction and lays a foundation for further study in the rake design.