The formation mechanism of the white etching layer (WEL) on the rail steel material has been confirmed via two different routes; thermal-induced WEL by phase transformation and mechanical-induced WEL by severe plastic deformation. In this study, a combination of thermal and mechanical processes was performed to examine the synergistic interaction of two formation mechanisms of the WEL on rails. An experiment was conducted on the rail steel material using a Gleeble thermo-mechanical simulation system. The results confirmed that the martensitic WEL is formed by phase transformation from rapid quenching at a temperature below the critical point of material phase transformation when high hydrostatic pressure is applied.