Phenolic resin boards (PRB) are wood substitutes that comprises of a thick core exclusively made of phenolic resin covered by a thin sheet of melamine resin imitating the aspect of natural wood. The use of these materials in furniture and in construction industry has proliferated during last years. Boards made of phenolic resins are dense, hard and very difficult to cut using band saws, disc saws, or milling cutters. Nevertheless, these difficulties can be overcome by means of laser cutting, which is one of the most firmly established techniques for separating materials. This is due to the great advantages of this technique over traditional cutting methods, such as its versatility and flexibility that allow effective cutting. Nevertheless, charring of the cut edge surface caused by laser induced thermal degradation degrades the cut quality under non-optimized processing conditions. In this research work the viability and quality of CO2 laser cutting process of phenolic resin boards and wood particleboard panels has been evaluated. The present work validates the cut of phenolic resin boards by CO2 lasers using a high laser power and elevated cutting speeds. Moreover, this process involves a serious health hazard since the combustion and decomposition of wood may produce fumes and vapors, which can be toxic and carcinogenic according to the International Chemical Safety Cards (ICSC). Therefore, this work was complemented by the assessment of the potential toxicity of the condensed residues formed on the cut edges, and assessment of the chemistry of the generated fumes by chromatography.