No / Nickel alloys including Inconel 718 are considered as challenging materials for machining. Laser beam machining could be a promising choice to deal with such materials for simple to complex machining features. The machining accuracy is mainly dependent on the rate of material removal per laser scan. Because of the involvement of many laser parameters and complexity of the machining mechanism it is not always simple to achieve machining with desired accuracy. Actual machining depth extremely varies from very low to aggressively high values with reference to the designed depth. Thus, a research is needed to be carried out to control the process parameters to get actual material removal rate (MRRact) equals to the theoretical material removal rate (MRRth) with minimum surface roughness (SR) of the machined surfaces. In this study, five important laser parameters have been used to investigate their effects on MRR and SR. Statistical analysis are performed to identify the significant parameters with their strength of effects. Mathematical models have been developed and validated to predict the machining responses. Optimal set of laser parameters have also been proposed and confirmed to achieve the actual MRR close to the designed MRR (MRR% = 100.1%) with minimum surface roughness (Ra = 2.67 µm). / The authors extend their appreciation to the Deanship of Scientific Research at King Saud University for funding this work through research group number RG-1440-026.