A theoretical model is presented considering the spatial distribution of the laser beam, interaction time between the laser and the work material, absorption coefficient of the laser beam at the laser wavelength and the thermal properties of the material. It is assumed that the laser energy is absorbed through the entire thickness of the material. The developed model predicts the various parameters in laser cutting of composite materials such as kerf width at the entry and at the exit, material removal rate and energy transmitted through the cut kerf. The theoretical analysis also determines the position of the beam with respect to the cutting front. Experiments for different laser and material combinations to evaluate the effects of cutting parameters on the cut quality were carried out to compare with the predicted results. The results obtained show very good agreement.