In this Master's Thesis, the process of designing a desktop CNC laser cutter and engraver is shown. The task was defined in collaboration with the Laserwerke Düsseldorf company. It is expected for the designed machine to be ready for the market in the second quarter of 2017 which means that the result of this Master's Thesis will be used as a base for manufacturing a fully functional prototype. Through this work, the history of laser cutters is described, a review of existing machines is included, some existing machines are analysed, a several conceptual design solutions are presented, and the design embodiment and detailing process of the actual laser machine is presented, along with necessary calculations, technical drawings and explanations of some of the design decisions that were made. As addition to the work, technical drawings of main assemblies and main components are added.