To provide a cutting machine for drilling capable of maintaining high degree of cutting capacity for a long period and excellently cutting a tube lining material.

A cutting wheel 14, and a center drill 15 protruding from the central part of the cutting wheel are fitted to a rotary shaft 12A of a motor. The cutting wheel 14 consists of two disc-form rigid plates 14A and 14B formed of cemented carbide, and the rigid plates 14A and 14B are combined in the direction of the rotary shaft 12A with a surface, to which a granular cutting material 16 is fixed, formed into the outside.