If laser cutting of steels is a well established technology in the industry, little attention has however been paid on metallurgical effects, especially on the metallurgical and geometrical features of the Heat Affected Zone (HAZ). This paper describes an analytical model of the HAZ width near the cut edges induced by the heat flow during the moving of the molten layer in the kerf. This model indicates that there is a large correlation between the geometry of the HAZ and the molten layer features. Calculations are compared with experimental measurements and a very good agreement is observed, concerning the metallurgical features of the HAZ.