A machine tool capable of facilitating the setting of the vibration cutting conditions. A control unit acquires a feed speed of a object to be fed without a vibration (Fa), a number of rotations of a spindle required for a single cycle of the vibration (K), and a returning amount (R) representing a distance of a returning feed per the single cycle of the vibration. According to the acquired parameters, the control unit decides at least one parameter among a cutting amount (D) representing a distance of a change in a position of the object per the single cycle of the vibration, a cutting feed speed (F) of the object, and a returning feed speed (B) of the object. The control unit controls the position of the object to be fed with the vibration at least according to the decided parameter.