A light guide panel (LGP) is an element of the LCD back light unit, which is used for display devices. In this study, the laser marking process is applied to the fabrication of light guide panels as the new fabrication process. In order to obtain a light guide panel which has high luminance and uniformity, four principal parameters such as power, scanning speed, ratio of line gap, and number of line were selected. A Web-based design tool was developed to generate patterns of light guide panel at any location, and the tool may assist the designer to develop optimized patterns. Topcon-BM7 was used for luminance measurement of each specimen with $100mm{ imes}100mm$ area. By Taguchi method optimized levels of each parameters were found, and luminance of $3523cd/cm^2$ and uniformity of 92% were achieved using the laser machined BLU.