Glass is one of brittle materials. Generally, brittle material is weak for tensile stress but strong for compression stress. Laser breaking of glass used this brittle characteristics. Laser breaking of glass was simulated to optimize breaking condition by using commercial FEM code MARC which is applicable to thermo-mechanical coupling analysis. Various shapes of heat sources were applied to the analysis and the distance between heating and cooling source were varied for each simulation. The shapes of heat sources were circle, single and double ellipse and the distance was varied from 0mm to 30mm. Moving heat sources were designed on the basis of experimental condition. As a result, double elliptic shape of heat source was the most suitable among them in laser breaking of glass. And it should be useful to determine optimal condition of laser breaking for glass.