This study presents the analysis of wire-cut electro-discharge machining (WIRE-EDM) of polymer composite material (PCM). The conductivity of the workpiece is improved by using 1 mm thick titanium plates (layers) sandwiched on the PCM. Input process parameters selected are variable voltage (50-100 V), pulse duration (5-15 μs), and pause time (10-50 μs), while the cut-width (kerf) is recognized as an output parameter. Experimentation was carried out by following the central composition design (CCD) design matrix. Analysis of variance was applied to investigate the effect of process parameters on the cut-width of the PCM parts and develop the theoretical model. The results demonstrated that voltage and pulse duration significantly affect the cut-width accuracy of PCM. Furthermore, the theoretical model of machining is developed and illustrates the efficacy within the acceptable range. Finally, it is concluded that the model is an excellent way to successfully estimate the correction factors to machine complex-shaped PCM parts.