“In the field of metal cutting, the formation of Poisson's burrs during ultra precision cutting of nickel phosphorus alloys has always been a research hotspot. In order to gain a deeper understanding of its formation mechanism and laws, and to find more accurate ways to characterize the size of burrs, researchers conducted in-depth research. They first conducted a theoretical analysis of the formation mechanism of Poisson burrs, established a predictive model, and verified the accuracy of the model through experiments. The experimental results indicate that the cutting depth has a significant impact on the burr size, while the cutting speed has a relatively small effect. In addition, the study also found that traditional methods for characterizing burr height and width have certain errors. Therefore, researchers have proposed a Poisson burr volume calculation method based on integration to further improve the accuracy of burr size characterization. This research achievement provides important theoretical guidance for the rational selection of cutting parameters and evaluation of burr size in the orthogonal cutting process of nickel phosphorus alloys, and is expected to promote the further development of metal cutting technology.”