An intelligent E-Manufacturing system was developed in this paper. The high speed machining center was rebuilt using 3D CAD system. The moving table (X axis), span column (Y axis), spindle (Z axis) and the tool changing system were modeled precisely. The high speed cutting (HSC) experiments of AL 6061 were carried to obtain the cutting forces and surface roughness for different cutting conditions. The backward propagation supervised artificial neural network (ANN) system was developed to predict the results of the high speed cutting. The intelligent virtual reality (VR) system of high speed cutting was developed integration the ANN and the VR environment. The users were able to learn the manual and the CNC operations of the HSC machine. The actions of users were recorded and evaluated to judge the learning results. The cutting results of forces and surface roughness of user's NC program was predicted by the ANN system to assist the NC programmer to adopt the suitable cutting parameters. The developed VR system was deployed to the internet webpage to supply a good E-Learning and E-Manufacturing environment.