Material cutting is achieved by the translation of the spot along the desired cutting path. The most common method is the use of two axes machines, which move the steel sheet underneath the laser beam. There are also machines capable of interpolating up to five axes, simultaneously. These type machines are designed for cutting complex forms and their programming is much more complex than the 2D case, although there are no differences as far as the cutting process is concerned. Thus, the main parameters defining the process are [12] and [13]: