本研究係考慮雷射源輸出功率、材料表面吸收率、材料比熱能、雷射光聚焦半徑和材料密度模擬對材料最大切割速度與切割深度關係，接著藉由雷射切割實驗找出修正係數，補償其他忽略參數，預估高功率二氧化碳雷射切割金屬特性。雖模擬數據與實驗數值有些落差，不過趨勢是一致的，但經實驗數值代入修正後，能獲得準確預估最大切割速度與切割深度關係。

This investigation has considered laser output powers, absorption by material surface, the specific energy of materials, the radius of the focused laser beam and density of materials to simulate the material relation with maximum cutting speed versus cutting depth. By experiment of laser cutting, we find out the modified factor and compensate another neglecting of parameters. Then, we predict the cutting metallic characteristic for high power CO2 laser. Although the simulated values do not match the experimental values, the tendency is in agreement. Substituting for experimental values into the modified equation, the precise estimation of the relation with maximum cutting speed versus cutting depth can be obtained.