In this study, it is the purpose to develope a cheap and compact $CO_2$ laser and to apply 60 Hz AC discharges as a new exciting source. An axial and water cooledtype was adopted as the laser mode. The laser performance characteristics as various parameters, such as gas pressure and discharge current, have been investigated. And the laser output and the efficiency of DC and 60 Hz AC discharge-exciting type have been measured and compared for the different input powers at the static operational pressure. As a result, the case of 60 Hz AC discharge-exciting type, the laser oscillation began at the condition of operational pressure 6 Torr and discharge current 5 mA. A maximum laser output of about 32 W was obtained at an operational pressure of 18 Toorr and a discharge current of 30 mA. In addition, the laser output was saturated from an operational pressure of about 14 Torr and a discharge current of about 20 mA. In this $CO_2$ laser, the laser output of 60 Hz AC discharge-exciting type was slightly higher than that of DC discharge-exciting type. And the laser efficiency was about 10 to 13% for the various operational pressures and the discharge currents.