Ultraviolet laser micromachining has increasingly been applied to the electronics industry where precision machining of high-density, multi-layer, and multi material components is in a strong demand. Due to the ever-decreasing size of electronic products such as cellular phones, MP3 players, digital cameras, etc., flexible printed circuit board (FPCB), multi-layered with polymers and metals, tends to be thicker. In present, multi-layered FPCBs are being mechanically cut with a punching die. The mechanical cutting of FPCBs causes such defects as burr on layer edges, cracks in terminals, delamination and chipping of layers. In this study, the laser cutting mechanism of FPCB was examined to solve problems related to surface debris and short-circuiting that can be caused by the photo-thermal effect. The laser cutting of PI and FCCL, which are base materials of FPCB, was carried out using a pico-second laser(355nm, 532nm) and nano-second UV laser with adjusting variables such as the average/peak power, scanning speed, cycles, gas and materials. Points which special attention should be paid are that a fast scanning speed, low repetition rate and high peak power are required for precision machining.