Ιn this paper a 3D finite element simulation model of the nanosecond pulsed laser engraving process will be presented. With this model simulations of laser engraving process will be performed for some widely used materials using a wide range of process parameters in order to estimate the removed material layer thickness at each laser scan over the surface of the workpiece. Determining the removed material layer thickness is an important task because the machine must receive this value as input from the operator to calculate how many passes-layers need to be made in order to achieve the desired final depth of engraving. Since there is no simulation tool for this purpose at this time, the removed material layer thickness is determined through an experimental procedure. However, this procedure is time consuming as it has to be carried out each time separately depending on the process parameters, the material used, etc.