This chapter explains how the ability of a laser to channel a copious supply of photons with varying energy into a narrow beam of light has opened up an entirely new area of research namely Laser Material Processing in the manufacturing industry. Whether a craftsman delicately cuts watch gears or a surgeon drills micro holes in the human heart or repairs a detached retina, the magic of lasers lies in their ability to transform light into a precision instrument for a myriad of applications. This chapter is designed to initially offer a lucid, albeit intuitive, physical insight into the mechanism by which the laser beam delivers energy onto the material surface it illuminates. It then offers simple explanation of how this imparted optical energy achieves the desired processing effects, such as cutting, welding, soldering, brazing, drilling, marking, alloying, cladding, cleaning, peening, sintering and more.