A study comprising of different surface roughness parameters of AZ31B Mg alloy was done in this experiment successfully. The study was done by turning AZ31B Mg alloy under varied feed, depth and cooling condition i.e., dry, conventional flood, MQL. Different amount of surface roughness was measured by the service of a roughness tester. The collected data from the turning operation were used to analyze and get desirable results on behalf of low surface roughness. The analysis was done by means of Taguchi method and the following results were shown: The experimentation shows that, the cutting speed has insignificant impact on the studied surface roughness parameters. Feed rate has significant influence over the surface roughness parameters. It expressed itself as the most dominant control factor to determine a better surface roughness parameter. Depth of cut has insignificant influence over the surface roughness parameter and it has less effect on the roughness parameters compared to feed rate. In cutting condition, MQL emerged as the major cooling condition compared to other two conditions which are dry and flood condition. The future study can be conducted on the investigation of tool wear and chip morphology in turning of Mg AZ31B alloy under dry, flood and MQL conditions.