As a result of the analysis of the work on rock destruction by cutters of milling of machines, it was found that the existing developments do not allow us to proceed to the derivation of calculation d dependencies for determining fracture resistance, or can be used only in preliminary calculations of the known by design parameters of milling machines. To eliminate these disadvantages, a combined physical and mathematical model of the process of interaction of a single milling cutter with a spherical tip with the rock has been developed. Consideration of the physical picture of the action of forces and stresses acting from the cutter with spherical tips on the separating rock element in the limiting condition allowed to describe analytically the components of total resistance, which are the mathematical part of the physical and mathematical model of rock destruction by cutters. Analytical dependences for determining the tangential and normal components of fracture resistance of rocks of medium hardness have been obtained. The adequacy of the physical and mathematical model to the physical process of destruction of rocks of different hardness by cutters on a universal stand was tested both in the field and in the laboratory conditions. Technical evaluation of the results of experimental studies confirms the reliability of the developed physical and mathematical model.