The three-dimensional (3D) theory of laser cutting is presented. The cuttin
g efficiency determined by its ultimate parameters at different types of po
larization is estimated. The physical reasons for limitations of ultimate c
utting parameters at a plane P-polarized beam are displayed. In the case of
cutting metals with a large ratio of sheet thickness to width of the cut,
the laser cutting efficiency for a radially polarized beam is 1.5-2 times l
arger than for plane P-polarized and circularly polarized beams. The possib
ility of generating the radially polarized beam is discussed.