A process of laser cutting has been investigated by means of a three-dimensional numerical modelling and a theoretical analysis in terms of Mathieu functions. The mean object of the work is to show and compare the temperature held distributions around the groove obtained by the methods mentioned. The results for the heat flux and the temperature field concern laser cutting if Plexiglass but the methods can be applied also to other materials of interest. It is shown that assuming a moving circular cylinder the analytical solution underestimates the temperature field distribution. It is necessary to take into account an elliptical cylindriform heat source having a proper aspect ratio.