In this study, three-dimensional heat flow in laser beam welding for deep penetration was analyzed by using F.E.M common code, and then the results were compared with the experimental data. The models for analysis are full penetration welds and are made at three different laser powers (6, 9.9, 4.5 kW) with two different welding speeds (5.8mm/s, 5mm/s). The characteristics of thermal absorption by the workpiece during deep penetration laser welding can be represented by a combination of line heat source through the workpiece and distributed heat source at the top surface due to the plasma plume above the top surface. This gives an insight into the way in which the beam interacts with the material being welded. The analyses performed with the combined heat source models show comparatively good agreement between the experimental and calculated melt temperature isotherm, i.e, the fusion zone boundary. The results are used to explain the "nail head" appearance of fusion zone, which is quite common in laser beam welds.eam welds.