Laser beam machining uses focused laser beams to cut, drill, mark or modify materials. The laser generates a beam of coherent light that is focused using lenses. Key laser parameters that influence machining include wavelength, spot size, intensity, depth of focus and pulse length. Shorter wavelengths and smaller spot sizes allow for higher resolution machining. Laser machining provides contactless, localized heating without mechanical forces, allowing precision machining of hard and brittle materials. Advantages include high accuracy and edge quality, while disadvantages include high equipment costs and issues with heat distortion on small or dense patterns.