Laser　beam　machining　is　one　of　the　most　widely　used　advanced　processing　techniques,　which　can　be　applied　to　compound　materials.　As　a　large　number　of　photons　are　absorbed　into　the　composite,　the　subsequent　local　heat　storage,　charring　and　potential　delamination　make　the　study　for　the　effect　of　laser　on　complex　materials　become　significant.　In　this　paper,　a　carbon　fiber　epoxy　composite　laminated　sheet　is　irradiated　by　continuous　wave　chemical　oxygen　iodine　laser.　The　peak　temperature　of　front　surface,　the　temperature　distribution　of　rear　surface,　and　the　appearance　of　ablation　zone　are　presented.　Further,　based　on　the　birth-death　elements　technique　of　finite　element　method,　a　three-dimensional　model　for　simulating　the　transient　temperature　distribution　and　material　removal　has　been　developed　under　the　same　condition.　The　results　reveal　that　the　peak　temperature　of　irradiated　region　ranges　from　2800K　to　3100K,　and　the　center　point　shows　a　higher　temperature　rise　rate　than　the　surroundings　in　the　irradiated　zone.　The　measured　data　and　predicted　data　are　in　a　good　consistency,　which　suggests　that　the　numerical　model　is　appropriate　for　simulating　laser　ablation　of　carbon　fiber　epoxy　composites.