Abstract: In order to study the removal mechanism of ITO conductive glass materials, this paper uses single abrasive particle to simulate the cutting process of the materials and establishes a material model for ITO glass. Based on the analysis of the processed surface morphology, stress, and cutting force, the material removal mechanism of ITO glass is analyzed. Then, the influence of cutting parameters on cutting force and residual stress are studied and compared with soda-lime glass. The results show that during the cutting process of abrasive particle, the removal of the material is jointly affected by the ITO film layer, glass substrate, and cohesive contact behavior, leading to failure forms such as delamination, channel cracking, and interlayer fracture. With the feed of the abrasive particle, the cutting force fluctuates within a certain range and exhibits a pattern of growth, stability, and decrease. The cutting force of the abrasive particle is positively correlated with the cutting speed and cutting depth. Compared to the glass substrate, the residual stress on ITO film is larger and fluctuates more dramatically. The presence of the ITO film significantly influences the cutting behavior when the cutting depth is close to the thickness of the ITO film.