The use of Digital Twin (DT) is adopted by manufacturers and have positive effects on the product manufacturing process. The use of Digital Twin (DT) is adopted by manufacturers and have positive effects on the product manufacturing process. The aim of this paper is to present opportunities and challenges of the application of DT concept in machining process extracted from a literature review conducted on the use of DT on CNC machining process. Hence, firstly, we review related studies based on existing DT orientations and usages for machining process. Secondly, a discussion about possible DT functionalities and opportunities is conducted, this allows to present a clear vision on gaps needed to be studied to enrich and propose a DT model for machining process. Finally, a conclusion and perspectives for future are presented.