is an open access repository that collects the work of Arts et Métiers ParisTech researchers and makes it freely available over the web where possible. Abstract A theoretical approach based on a numerical simulation using experimental data is proposed as a contribution for the study of laser metal cutting under gas assistance. The aim is to simulate the stages of the kerf formation by considering the induced generated melt film dynamics, while it interacts with the laser beam and the assisting gas jet. For normal atmospheric conditions, a 3D model is developed using the finite volume method to solve the governing hydrodynamic equations, supplied with the species conservation equation. The present air, the metallic liquid, and the solid metal are considered as phases, where the interface positions are tracked by implementation of the volume-of-fluid method through Fluent CFD code, whereas an enthalpic method is used to take into account the material melting and resolidification. The results for six operating conditions in relation to the cutting velocity show an interesting agreement with the experimental observations.