less torque as the cutting action to form a tapered plug 22 requires that an entire side of the tapered plug 22 be cut at a time as opposed to the cutting of an annular groove for the formation of a cylindrical plug considerable torque must be applied to the cutter 10 further as the torque applied to the cutter 10 is the same as the torque that must be resisted by the work piece 42 in order for cutting action to develop only limited torque can be tolerated by the work piece 42 the cross sectional area at the base of a formed plug 22 is limited by the diameter at the base so too the torque resisting capacity of the work piece 42 is also limited often prior art plug cutters have a plurality of cutters each forming both the tapered portion of the plug and the outer boundary of the annular groove so that the effective rake angle is zero further in use such cutters often shear the plugs at their base during the formation process this is the case as the work piece can not resist the torque required to cut so the plugs shears from the work piece in the case of plug cutters where each individual edge has to perform cutting action on.