In the present study, finite element thermal modeling of wire electrical discharge machining (WEDM) process for Nitronic-30 has been done. The modeling has been done by considering important aspects such as energy distribution factor, Gaussian heat distribution and latent heat of fusion to predict thermalbehavior as well as material removal mechanism in WEDM process. The Temperature distribution on the work piece has been computed using ANSYS software and temperature distribution profiles obtained are used to determine the theoretical MRR. Validation of model MRR with experimental MRR shows very good agreement.