This paper presents an overview of laser machining process and investigates CO2 laser cutting on polymers with various thickness. Laser Beam Machining is mainly used in many manufacturing industries. The highly collimated beam of a laser can be further focused to a microscope dot of extremely high energy density for cutting. Polymers are commonly used in automobile industries, medical, biotech devices, in the microelectronic and sensor industries for insulating layers in multi-level devices. Laser beam cutting can machine all common engineering polymers, the most common ones being polyamides, polycarbonate (PC) and polyester. In this literature review the various attempts made in CO2 laser cutting of polymers is given.