Heat flow equation and FEM have been used to calculate the hardening section of material in laser transformation hardening. SCM440 used as the diesel engine piston of vessel has been hardened by a $CO_2$ laser with the wavelength of $10.6{mu}m$. The specimens were inclined from 0 to 70 degree to investigate the characteristics of laser hardening. The geometrical factor of heat flow equation affects the size of hardening area. The case width decreased with increasing travel speed and the case width increased with increasing inclined angle. Maximum case depth was achieved about 1.0mm and maximum hardness of laser hardened area was of 2.8 times than that of base metal. Experimental data show good agreement with the theoretical calculations for given laser hardening conditions.