In this study, a 2-D model with dimensionless analysis was proposed by discussing the roles of the active material properties in high energy beam drilling. With the assumption of small Pelect number, quasi-steady transformation and scalar analysis in this model, several dimensionless parameters had been generalized. Among these parameters, the dimensionless material property , defined as evaporation latent heat to internal energy at melting point, was proven to be the key member; which not only significantly influenced the nonlinear variation inside the work piece, but also directly determined the penetration results whose behavior showed a resemblance to the distribution of exponential function in . Further more, the maximum efficiency had been successfully estimated, and the dramatic change of drilling characteristic during the transitional energy region was also reasonably simulated. When compared with the experimental results from Allmen [1], the present model with given copper properties showed an excellent agreement on material removal rate (their relative errors were not more than 15 %.)