There are a lot of problems exist in the processing of long and thin deep hole gun drilling of high strength steel, such as insufficient of the machining mechanism and characteristics of gun drilling, difficulty in selecting machining parameters, unknown influence mechanism of machining parameters on drilling force, drilling temperature and machining quality. In this paper, 42CrMo high strength steel is selected as the workpiece material. A numerical model of cutting force is established based on the mechanism of gun drill, and then the finite element simulation and processing test are carried out. The results show that the cutting force decreases with the increase of cutting speed, and increases with the increase of feed speed; the error between the theoretical and actual value is less than 10%. Cutting speed and feed speed have a great influence on machining quality, and the cutting fluid pressure mainly affects the surface roughness.