This study presents parametric evaluation and optimization of laser machining parameters of austenitic stainless steel 304 (SS 304) sheet. SS304 is a substantial manufacturing material machined by laser machining. The central composite design (CCD) of the response surface methodology (RSM) was utilized for the design of the experimental plan. Laser power, cutting speed, gas pressure and pulse frequency were used as process parameters, whereas kerf width and kerf taper were measured as performance characteristics. The factor effects on kerf width and kerf taper were analyzed using a surface plot. A good degree of fit was shown by the developed regression model. The analysis of variance results reveals that cutting speed, laser power and gas pressure had contributions of 41.49, 31.71 and 16.71% on kerf width, and 31.23, 26.03 and 19.81% on kerf taper. The optimal machining conditions of kerf width found at laser power of 1800 W, cutting speed of 1000 mm/min, gas pressure of 1.30 bar and a pulse frequency of 1500 Hz and of kerf taper at laser power of 1800 W, cutting speed of 802 mm/min, gas pressure of 1.30 bar and a pulse frequency of 1500 Hz. The higher cutting speed and gas pressure and lower laser power and pulse frequency result in the smallest kerf width, while an increase in cutting speed up to mid-level, higher gas pressure and lower laser power and pulse frequency result in the lower kerf taper. A mathematical model was developed to govern the relationship between the process parameters and the kerf width and kerf taper. The kerf width and kerf taper during the laser machining procedure are optimized efficiently through this method. It is clearly revealed that the performance characteristics of the laser machining process can be optimized efficiently by this method.