Laser drilling is a highly efficient technique to generate holes in almost any material. It offers an alternative manufacturing method to mechanical drilling and water stream cutting. The relatively small amount of heat involved in the process results in a small heat affected zone. This characteristic makes laser processing interesting for several engineering application. Within this chapter the drilling process is applied to cellular materials. A program code was developed and implemented in order to predict the relation between the initial parameters and the final characteristics of the drilling process, such as depth-time behavior for each amount of initial energy. The simulation of the laser drilling process uses the concept of homogenized cellular materials. It is studied the influence of the heat intensity of the laser in the process. Also the influence of material parameters like thermal conductivity, specific heat and enthalpy are studied. The results of the simulations of the drilling process closely match to the experimental results. The thermal conductivity is of paramount importance for the final results of the laser drilling procedures. The program code can be used for example to the optimization of the laser drilling procedures and to determine or confirm the material properties of the materials as well.