Purpose: Discontinuous silicon carbide reinforced aluminium alloy metal matrix composites have proved to be extremely to cutting using conventional cutting tools. Thus, there is a need to introduce new processing method in order to improve both the working conditions and the quality of the products made of metal matrix composites. Laser processing offer the advantages of high processing rates, no tool wear, no contact forces, and relatively high precision. Currently the mechanisms governing the laser cutting process of composites are not fully understood. It is the aim of the authors therefore to investigate the physical processes of laser composite material interactions and the phenomena occurring within the cutting front, viz. the formation of striations, and the effect they have on the resulting cutting quality. Design/methodology/approach: The analysis has taken into the consideration these AlSi alloy/SiCp composites are heterogeneous structural material consisting of two components: a semiconductor and metal alloy that have two different optical absorptions mechanisms to laser radiation. The mathematical model based on energy and mass balance model was used to calculate the maximum cutting depth for fixed cutting speed and laser beam power. Findings: Results indicated that the change in absorptivity magnitude about 0.1 led to a strong increase in power of laser energy absorbed per unit depth in AlSi alloy/SiCp composites. Research limitations/implications: In mathematical modeling the constant values of the effective absorptive parameter describing the energy input from laser to composite and a constant thermophysical properties of composite components are used. During the laser beam scanning the absorptive of the composite surface may changes. Practical implications: The proposed mathematical model is in good agreement with the experimental data obtained for a CO2 laser cut of AlSi alloy/SiCp composites. It is important to understand the characteristics of the striation so that the laser cutting process of composite can be optimized. Originality/value: The cut kerf characteristics such as the dross formation, the heat affected zone in terms of laser parameters process was investigated.