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In this study, we performed experimental and statistical analysis on the cutting of AISI 304 stainless steel using a commonly utilized laser cutting machine. Three different gas pressures (5.1, 6.4 and 8 bar), three different cutting speeds (2048, 2560 and 3200 mm/min), fixed focal point (-4 mm), fixed frequency (5000 Hz) and fixed gas (Nitrogen) were used as cutting parameters. As a result of the study, it was observed that the surface roughness decreased as the cutting speed increased at all pressure values, and the surface roughness increased as the pressure increased at all cutting speed values. It was determined that the top and bottom kerf width decreased with increasing cutting speed and decreasing gas pressure, and the top and bottom kerf width increased with increasing gas pressure and decreasing cutting speed. When the signal/noise ratios were analyzed as a result of Taguchi analysis, the optimum cutting parameter was calculated as Level 1 (5.1 bar) for pressure and Level 3 (3200 mm/min) for cutting speed. When the variance results were analyzed, it was determined that the important parameter affecting the surface roughness from the pressure and cutting speed factors was determined as cutting speed with 70.74%.