Materials that can be cut/engraved (materials not listed should be thoroughly researched before use).

• Plastics:
• ABS (acrylonitrile butadiene styrene)
• Acrylic (also known as Plexiglas, Lucite, PMMA)
• Delrin (POM, acetal) 
• High density polyethylene (HDPE) – melts badly
• Kapton tape (Polyimide)
• Mylar (polyester)
• Nylon – melts badly
• PETG (polyethylene terephthalate glycol)
• Polyethylene (PE) – melts badly
• Polypropylene (PP) – melts somewhat
• Polyester 
• Styrene - use low power can catch fire !)
• Two-tone acrylic – top color different than core material, usually for custom instrumentation panels, signs, and plaques.
• Foam:
• Depron foam – often used for RC planes.
• EPM
• Gator foam – foam core gets burned and eaten away compared to the top and bottom hard shell.
• Other:
• Cloths (leather, suede, felt, hemp, cotton)
• Magnetic sheets
• Papers
• Rubbers (only if they do not contain chlorine)
• Teflon (PTFE, Polytetrafluoroethylene) 
• Woods (MDF, balsa, birch, poplar, red oak, cherry, holly, etc.)
• Glass (engrave only) 

Materials that should not be used

• People
• Anything metallic (or other materials that are both very resistive and shiny)
  The laser should not be used to engrave metal, this can cause beam reflection/scattering that is potentially dangerous and harmful to the machine 
• Polycarbonate (PC, Lexan) – small/thin amounts may be doable but produces bad fumes
• Any material containing chlorine
• PVC (Cintra) – contains chlorine
• Vinyl – contains chlorine 
• Fiberglass
• Printed circuit board (FR4 and other material types)
• Carbon fiber
• High-density polyethylene (HDPE) thicker than 1/16" – HDPE of any thickness melts badly when laser cut.