Lately, LAM(Laser Assisted Machining) is a newly developed method for processing of difficult-to-cut material. LAM is a processing method which softens the difficult-to-cut material by laser preheating. The purpose of this research is to study the laser preheating effect of Inconel 718 specimen with rotated angle with respect to 2-axis in LAM. A specimen with rotated angle with respect to 1-axis is difficult to predict preheating temperature because focus of the laser is changed from circle to ellipse. And, temperature prediction of the specimen with rotated angle with respect to 2-axis is even more difficult because focus of the laser is changed once again to modified ellipse. In this paper, a study on the laser preheating effect of the specimen with rotated angle with respect to 2-axis is carried out. And, preheating experiments are performed to compare with the analysis results. It is expected that the proposed methods can be used to predict the preheating temperature for the specimen with rotated angle.