Because of tiny focal spot and the complex physical and chemical processes of active gas melt laser cutting, the actual efficiency of the laser beam, kerf width, periodic striation and the temperature field could not be simulated through previous heat source models. In this paper, a new thin sheet heat source model is presented to study the laser cutting process by finite element analysis. A series of experiments were also carried out to verify the predictions. Our results were obtained for thin (1.5 mm) type phase-hardened parts. A good correlation was found between simulation and experimental results. This new model can provide a theoretical basis for studying the active gas melt laser cutting of thin sheets.