This paper present the optimum conditions for direct CO 2 laser cutting of 6-mm-thick polymethylmethacrylate (PMMA) for backlit module applications. The influence of the major processing parameters on the optical transmittance ratio and surface roughness of cut samples material have been discussed. In order to assess the effects of several operational parameters on multipleperformance characteristics, we applied the grey relational analysis method. In this paper, we studied the effects of several laser direct cut parameters, such as assisted gas-flow rate, pulse repetition frequency, cutting speed, and focus position to achieve optimum characteristics for two product characteristics, optical transmittance ratio and work-piece surface roughness. The study involved nine experiments based on an orthogonal array, and results indicate the optimal process parameters as 20 NL/min for assisted-gas flow rate, 5 kHz for pulse repetition frequency, 2 mm/s for cutting speed, and 0 mm for laser focusing position. Additionally, by analyzing the grey relational grade, we found that the assisted-gas flow rate has more influence than any other single parameter.