The document discusses the development of a finite element model for simulating gas dielectric electrical discharge machining (EDM) of SS304 with Cu as an electrode, focusing on the use of oxygen and helium as dielectrics. It highlights the methodology, experimental validation, and comparative analysis of material removal rate in both gases, emphasizing the environmental benefits and performance advantages of using a gas dielectric over traditional liquid dielectrics. Results indicate that the simulated material removal rates closely align with experimental data, demonstrating a successful validation of the modeling approach.