The pulsed Nd:YAG laser cutting process is described using a mathematical model. The temperature distribution in tile cutting region is obtained by developing a solution for the heat conduction doe to instantaneous heat sources of variable strengths. The heal sources are distributed three-dimensionally on two distinct surfaces that ape considered to constitute the cutting front, one flat and one oblique, This solution assumes a Gaussian power distribution in the laser beam and the calculated contour of the curved surfaces, on which numerical integration is performed, The calculation connects the material properties, cutting speed, laser power, pulse width, repetition rate, and beam diameter, and allows for the explanation of various aspects of the process behaviour as observed from experimental data.