This paper is a continuation of work published in an earlier edition of this journal[1]. Both papers deal with the results of a detailed analysis of the particles ejected from the cut zone during laser cutting of mild and stainless steels. The earlier paper presented the thermochemical data and discussion generated by the experimental investigation. This paper concentrates on the physical characteristics and metallography of the particles. Analysis techniques used included: scanning electron microscopy, optical microscopy, metallography and particle sizing. The results from this extensive analysis have enabled the authors to postulate oxidation histories for the particles. In addition to this, it has been possible to explain the variation in particle size for various material thicknesses.