Abstract: The cutting tool for machining valve seats comprises a driving system, a machining head, a pilot, a depth gauge, and a system controller. The driving system provides rotational movement and vertical movement for the machining head which is controlled by the system controller. The machining head further comprises a pinion feed driving assembly and a universal cutting blade. The pinion feed driving assembly causes the cutting radius of the cutting tool to decrease as the machining head rotates. The pilot is attached to the bottom of the machining head to provide a means for centering the cutting tool. The depth gauge is disposed on the driving system and is electrically connected to the system controller. The depth gauge measures the distance between a valve seat and the cutting blade. The system controller includes memory and programming for controlling the operation of the cutting tool. An operator can input the parameters that define the geometry of the valve seat profile.