Laser machining is an effective material removal process for types of materials which are difficult to machine mechanically, such as hardened alloys, ceramics, and composites. Since laser machining is a thermal process, its effectiveness depends on the thermal rather than the mechanical properties of a material. This paper discusses a concept for performing three-dimensional (3-D) laser machining using two laser beams. This concept aims at improving the material removal rate and energy efficiency of laser machining. Furthermore, the kinematic aspects of 3-D laser machining are discussed. Results for 3-D laser machining of metals, ceramics and composites are presented and compared with conventional machining methods.