A model has been proposed for predicting the material removal rate and depth of damaged layer during Electro Discharge Machining (EDM). The transient heat conduction equation for the workpiece which accounts for the heat absorption due to melting, has been solved by the finite element method (FEM). Gaussian heat distribution of power within a spark has been considered and unlike in earlier theoretical works, the periodical updating of the shape of the workpiece surface has been performed. Computations have been performed for a single spark in the form of a pulse and a multi-sparks situation with a continuous power input and zero off time. The estimated results match fairly well with the experimental results.