Nd:YAG pulse laser welding of stainless steel plate was simulated to find welding condition by using commercial finite element code MARC. Due to geometric symmetry, a half model of AISI 304 stainless steel plate was considered and user subroutines were applied to boundary condition for the heat transfer. Material properties such as conductivity, specific heat, mass density and latent heat were given as a function of temperature. As results, Three dimensional heat source model for pulse laser beam conditions of butt welding has been designed by the comparison between the finite element analysis results and experimental data on AISI 304 stainless steel plate. Nd:YAG laser welding for AISI 304 stainless steel was successfully simulated and it should be useful to determine optimal welding condition.