Industrial application always want efficient process for sharp cutting for material like stainless steel, mild steel,
super alloy and composite with super finishing and high precision. These are so many hard materials but the
purpose does not serve by conventional machine. To satisfy these situation non-conventional machining process are
used. Non- conventional processes perform super surface finish and dimensional accuracy. We can achieve these
challenges by laser cutting machine also. Laser cutting processes are one of the useful processes to cut complicate
shapes with high accuracy. Laser cutting is a two dimensional machining process in which material remove is
obtained by focusing a highly intense laser beam on the work piece. CO2 laser cutting is a competitive and
economical option for present industrial demand. This CO2 laser cutting is a complex machining process controlled
by a numerous process parameter like presser of gas, laser power, cutting speed etc. These input parameter perform
on response such as kerf width, material removal rate and surface roughness. This output parameter its effects and
optimization of process need to be analyzed.