The objective of this research work is to investigate into heat transfer characteristics of the laser cutting of CSP 1N sheet using high power CW Nd:YAG laser. In order to investigate the heat transfer characteristics, three dimensional quasi stationary and steady-state heat transfer analysis has been carried out. The laser heat source is assumed as a volumetric heat source with a gaussian heat distribution in a plane. Through the comparison of the results of analyses with those of experiments, the proper finite element model has been obtained. In addition, characteristics of the three-dimensional heat transfer and temperature distribution have been estimated by the finite element model. Finally, the minimum temperature at the center for cutting of the material has been estimated.