A two-dimensional transient heat transfer model for reactive gas assisted laser cutting process with a moving Gaussian heat source is developed using a numerical finite difference technique. The kerf width, melting front shape and temperature distribution were calculated by using the boundary-fitted coordinate system to handle the ejection of workpiece material and heat input from reaction and evaporation. An analytical solution for cutting front movement was adopted and numerical simulation was performed to calculate the temperature distribution and melting front thickness. To calculate the moving velocity of cutting front, the normal distribution of the cutting gas velocity was used. The kerf width was revealed to be dependent on the cutting velocity, laser power and cutting gas velocity.