The thesis gives a comprehensive overview of the topic of circular saws with regard to the cutting tool. The main idea of the diploma thesis is the force analysis in the cutting process, characterization of different types of saw wheels, construction of saw teeth and surface treatment of saw wheels. The main part of the work consists of a description of the experimental measurement of cutting forces on a coated saw wheel with SK slices and tool steel in the transversal division of selected wood species. The next part includes calculating the theoretical cutting forces, comparing results from calculations and experimental measurements, and according to these results, determining the factor influencing the difference between the theoretical calculation and the experiment. Stress analysis was also performed on the saw wheels in the selected CAD system as well as the comparison of the size of the cutting forces of the coated saw wheels with uncoated saw wheels. The results confirm that the application of the coating on the saw blades has its justification, with the measured cutting forces being on average 17% smaller compared to uncoated saw blades.