Laser cutting with the micro-control technique has great potential to be employed for acrylic machining. In this paper, the optimal conditions of acrylic etching have been investigated. The three parameters such as laser power, moving velocity, and thickness of acrylic are experimented to find out optimal conditions. From these experimental results, we have known that it is very important to control accurate power by the TRIAC switching technique. The best condition of acrylic etching is performed 10 Wand 72 mm/sec at the plastic thickness of 1.33 mm. The other case is performed 10 W and 48 mm/sec, and 12 W and 56 mm/sec at the acrylic thickness of 2.00mm, respectively. src=\"http://society.kisti.re.kr/notice_img/kossge_commendation_2.jpg\" width=\"330\" height=\"1024\" align=\"top\" /> <img src=\"http://society.kisti.re.kr/notice_img/kossge_commendation_3.jpg\" width=\"315\" height=\"672\" /><br /> </p> </body> </html>"??