“…There are thermoplastics, such as polyethylene (PE), polycarbonate (PC), polymethylmethacrylate (PMMA) (acrylic), polyvinylchloride (PVC) and thermoset plastics, which include epoxy and phenolic resins (John, 1998;Rooks, 2004). Several authors (Rooks, 2004;Caiazzo et al, 2005;Zhou and Mahdavian, 2004;Mathew et al, 1999;Lum et al, 2000), when reporting on laser cutting of polymeric materials, have shown that the processing parameters have an essential role on the quality of the surface obtained. Caiazzo et al (2005) investigated the CO 2 laser cutting of polymeric materials, specifically applied to polyethylene (PE), polypropylene (PP) and polycar- * Corresponding author.…”