The laser cutting process which is flexible and rapid usually provides a better result in cutting of flexible printed circuit boards (FPCB). However, circuit-short by the re-deposition of debris from laser ablation or its heat affect zone (HAZ) on the cutting surfaces can be a problem. A laser cutting process of FPCB in the presence of liquid can minimize these negative effects. The temperature distribution of copper and polymer parts of FPCB was analyzed with numerical simulation and the experimental results were presented to evaluate this process. Generally, laser cutting under liquid has advantages of less re-deposition of carbides and less HAZ on the cutting edges. However, bubble generation and laser beam control through the liquid media should be considered carefully to obtain a successful result.