Laser beams can be used in many industrial applications including machining whereby it constitutes an alternative to traditional material removal techniques and can be used to process a variety of materials including metals, ceramics, glass, plastics, and composites. Laser machining is characterized by a number of advantages such as absence of tool wear, tool breakage, chatter, machine deflection and mechanically induced material damage, phenomena which are usually associated with traditional machining processes. However, as with all manufacturing processes, optimum operating parameters have to be determined. These include the laser power, the spot size of the focused laser beam, etc. In order to arrive at a set of optimum setting variables, either experiments can be conducted and optimum conditions can be found based on the results, or a process model can be created and evaluated for the selection of setting variables, which will optimize the desired performance measures. Analytical and numerical modeling have contributed to the understanding of laser processing, but there are still many questions to be answered. This paper attempts to give an overview of laser machining modeling and experimentation techniques, elucidating recent developments and research trends.