A
cutting tool comprising a substrate and a
coating provided on the substrate, wherein the
coating includes a first layer provided on the substrate and a second layer provided directly on the first layer, the first layer having a multilayer structure in which two types of unit
layers, consisting of a first unit layer and a second unit layer, are alternately stacked, and the first unit layer is made of Ti a Al 1-a-b B b the first unit layer is made of
TiN, and the second unit layer is made of
TiN, where 0.30≦a≦0.50 and 0.005≦b≦0.10; in the first layer, an average T1 of the percentage of the number of
titanium atoms to the total number of
titanium and aluminum atoms is 60% or more; the average thickness of the first unit layer is 2 nm or more and 50 nm or less; the average thickness of the second unit layer is 2 nm or more and 50 nm or less; in the first layer, the unit layer in contact with the second layer is the second unit layer, and the thickness of the first layer is 0.5 μm or more and 5 μm or less; and the second layer is made of TiC x N 1-x wherein 0.05≦x≦0.40; the second layer includes a first region sandwiched between a first surface on the surface side of the
coating of the second layer and an imaginary plane P1, the distance from the first surface to the second layer being 10% of the film thickness of the second layer; and a second region sandwiched between an interface between the second layer and the first layer and an imaginary plane P2, the distance from the interface to the second layer being 40% of the film thickness of the second layer; in the first region, an average percentage C1 of the number of carbon atoms to the total number of carbon and
nitrogen atoms is 25% or more and 50% or less; in the second region, an average percentage C2 of the number of carbon atoms to the total number of carbon and
nitrogen atoms is 1% or more and 10% or less; and the thickness of the second layer is 0.5 μm or more and 5.0 μm or less.