This paper describes the Laser Assisted Machining (LAM) that cuts and removes softened parts by locally heating the ceramic with laser. Silicon nitride ceramics can be machined with general machining tools as well, because YSiAlON, which was made up ceramics, is soften at about $1,000^{circ}C$. In particular, the laser, which concentrates on highly dense energy, can locally heat materials and very effectively control the temperature of the heated part of specimen. Therefore, this paper intends to propose an efficient machining method of ceramic by deducing the machining governing factors of laser assisted machining and understanding its mechanism. While laser power is the machining factor that controls the temperature, the CBN cutting tool could cut the material more easily as the material gets deteriorated from the temperature increase by increasing the laser power, but excessive oxidation can negatively affect the quality of the material surface after machining. As the feed rate and cutting depth increase, the cutting force increases and tool lifespan decreases, but surface oxidation also decreases. In this experiment, the material can be cut to 3mm of cutting depth. And based on the results of the experiment, the laser assisted machining mechanism is clarified.