Ni-based superalloy represents a significant metal portion of the aircraft critical structural and engine components. When these critical structural components in aerospace industry are manufactured with the objective to reach high reliability levels and excellent service performance, surface integrity is one of the most relevant parameter used for evaluating the quality of finish machined surfaces. In the study of surface integrity, the formation white layer is a very important research topic. The formation of white layer on the Ni-based superalloy machined surface will reduce the machined parts service performance and fatigue life. This paper was conducted to determine the effects of cutting speed on white layer formation in high speed machining of FGH95 Ni-based superalloy. Optical microscope, scanning electron microscope and X-ray diffraction were employed to analyze the elements and microstructures of white layer and bulk materials. The statistical analysis for grain numbers was executed to study the influence of cutting speed on the grain refinement in the machined surface. The investigation results showed that white layer exhibits significantly different microstructures with the bulk materials. It shows densification, no obvious structural features characteristic. The microstructure and phase of Ni-based solid solution changed during cutting process. The increase of cutting speed causes the increase of white layer thickness when the cutting speed is less than 2000 m/min. However, white layer thickness reduces with the cutting speed further increase. The higher the cutting speed, the more serious grains refinement in machined surface. 2-D FEM for machining FGH95 were carried out to simulate the cutting process and obtained the cutting temperature field, cutting strain field and strain rate field. The impact mechanisms of cutting temperature, cutting strain and strain rates on white layer formation were analyzed. At last, deformation-phase transformation coupling mechanism was proposed to illustrate the white layer formation mechanism in high speed machining of PM superalloy. (C) 2013 Elsevier B.V. All rights reserved.