“LASER is Light Amplified Stimulated Emission of Radiation.”A Laser is a device that emits light through a process of optical amplification based on stimulated emission of electromagnetic radiation. Research parameters optimization of “LASER BEAM MACHINE “as laser beam machine, cutting speed power, gas pressure, laser power. For output parameters, surface roughness and kerfs taper are studied. The analysis is done by “TAGUCHI METHODOLOGY” In this research work input parameters are taken as Cutting Speed, Gas pressure, laser powers are studied. Simultaneously their optimum set is analyzed by using TAGUCHI METHOD from Minitab software for Surface Roughness and Kerfs taper as output Parameter.