The article describes the interaction of a laser beam with material surface, based on the oscillation of atoms in the crystal lattice, supposing that the oscillation amplitude is proportional to the temperature of the material. The principle of material removal using a laser beam is presented, along with its mathematical expression. The article also introduces a theory of laser beam interaction with material which is based on the principle of changing internal energy of the lattice. The research has been carried out for machining of pure substances using a diode-pumped, solid-state Nd:YAG laser with a mean power of 50 W.