<p>Metal parts machining processes require constant improvements, whether through the modernization of the machines tools, the evolution of machining tools, or analysis of the process itself. For the latter, the phenomenological physical quantities that occur during machining via Sinker discharge machining must be analyzed. And for this type of machining, knowledge of physical quantities, such as electric current, electric voltage, characteristics of the material, geometry of the region of action of the current, heat generated, among others, contribute to the erosion of a portion of material, which results in the desired geometric shape with surface quality and, consequently, in the quality of the final product. Therefore, this article initially presents a bibliographical review of several theoretical physical models related to the sinker discharge machining that aim to estimate the energy required to remove or erode a relatively small amount of metal. Through this literature review, it was possible to better understand the evolution of mathematical models and serve as a basis for the study and development of a new model that aims to better understand the phenomenon itself during sinker discharge machining. To analyze the proposed model, a numerical analysis was carried out to determine the amount of heat generated and the amount of material eroded. It was found that such a mathematical model can be used as a tool to understand thermophysical phenomena that consider as variables the characteristics of the material, geometric shape of the region to be eroded, and the energy to carry out such machining.</p>