This study deals with the quality and the optimum range of laser cutting process. Cold rolled steel sheets for automobile application were cut by a high power CO$_{2}$ laser system with beam quality of TEM$_{infty}$ mode. Both process parameters such as travel speed and assist gas pressure, and quality factors were considered to optimize the laser cutting. It was revealed that the thinner the sheet thickness, the less effect of oxidation energy for contributing the cutting process. High speed photographs demonstrated that molten spot on the cut surface moved in a random and vigorous manner according to its viscosity and the flowing direction of assist gas, which resulted in so called striation. Laser cutting produced a very smooth surface of average roughness(Ra) about less than 1.5.mu.m at the optimum range. It was also shown that the characteristics of dross formation was influenced by the flowing durection of assist gas and the fluidity of molten metal drop..