This paper describes a numerical finite element method modeling of laser applications, especially laser cutting and drilling a steel, concrete or brick. In the first part of this contribution there is a very brief description of laser processing in metal (a kind of carbon steel) and non-metal material (concrete and brick), possibility of mathematical modeling and needful parameters for this modeling. One of the systems, that uses this method, is ANSYS. The ANSYS computer
code is a large-scale multipurpose finite element program, which may be used for solving several classes of engineering analyses, for example thermal analyses, that calculates the temperature distribution and related thermal quantities in a system or its components. The main part of this paper deals with examples of temperature field computed by ANSYS in carbon steel, concrete and brick after incident of the high-power laser beam upon their surfaces. In conclusion we compare various theoretical results mutually and also with practically obtained facts.