In this paper, the residual stresses for the wide-band laser heat treatment using a polygon mirror have been analyzed. The results of FE analysis are compared with the experimental results. ANSYS Version 5.3, a commercial FE-code, is used for the FE stress analysis. The structural analysis was performed on after thermal analysis. The residual stress distribution across the hardened area was measured by the X-ray diffraction technique. The laser hardening conditions, 2kW laser power and 2mm/s travel speed, were used for the experiment and the FE analysis. Analysis results, which is maximum tensile residual stress is about 143MPa and maximum compressive residual stress is about -380MPa. Under same parameters with the analysis, experimental results indicate that MTRS is about 152MPa and MCRS is about -312MPa. The experimental results is about 6% higher than the FE analysis. As a result, residual stress data from the experiment close well with that of the FE analysis.