The purpose of this study was to evaluate the outcome of horses treated for cutaneous masses with the carbon dioxide (CO<sub>2</sub>) laser. The records of 65 horses were examined. Surgery was performed under general anesthesia or standing under sedation and local anesthesia. Excision was performed freehand using a focused beam with power settings ranging from 10 to 32 Watts in a continuous mode. Following en bloc removal of masses the subcutaneous tissue and wound margins were photovaporized using a defocused beam. Follow-up information was obtained via telephone interview with owners or referring veterinarians Cutaneous masses were divided into three groups: sarcoid (29), neoplasia including squamous cell carcinoma (15), melanoma (6), schwanoma (2), fibroma (1), and fibrosarcoma (1), and non-neoplastic masses (11). Mass reoccurrence developed in 8 of 29 (28%) sarcoids and 4 of 14 (29%) squamous cell carcinoma. No reoccurrence was reported for horses diagnosed with melanoma, schwanoma, fibrosarcoma, fibroma, or any of the non-neoplastic masses. Sixty of 63 owners (95%) reported that they were satisfied with the outcome of the procedure. This study demonstrates that the CO<sub>2</sub> laser is an effective means of treating cutaneous masses in horses.