Abstract: With the incomparable advantages to traditional machining, laser processing is more and more widely used in wood processing industry. The factors affecting the efficiency of laser cutting wood mainly include the parameters of laser cutting machine and the properties of the workpiece. However, because the nature of the wood is very complex. Lens height, laser power and cutting speed and other parameters of laser cutting have interaction effect, the significance of single factor is not very obvious, and the efficiency of laser cutting wood is not easy to control. In this paper, the process parameters of laser cutting wood were experimentally studied to obtain better cutting efficiency. In order to reduce the influence of the interaction of various factors, and to optimize the processing parameters, we focused on the impact of lens height and laser power factors on the cutting seam depth. In the case of Pinus sylvestris wood, we used two factors completely randomized and other repeated test methods. We determined the influence and its degree of lens height and laser power on seam depth, under the condition of constant speed(v=100 mm/s). By variance analysis and multiple comparison analysis of the test data, the influence curve graph was drawn. The results showed the optimal parameters are laser power 41.6 W, lens height 6 mm; or laser power 65 W, lens height 6.5 mm; cutting depth can reach 4.5-6 mm.