A laser glass cutting system using a femto-second laser was evaluated for Flat Panel Display (FPD) glass. A theoretical analysis of the ablation threshold and depth is described using an explicit analytic form. Experiments for clean and deep grooves were performed using a 3W femto-second laser, and the relationships between the input energy and the scribing depth as well as the threshold energy are presented. Mechanical breaking after the scribing process was carried out and the results are compared with a theoretical method. It was found that a two-sided LCD panel glass can be cut clearly using the laser cutting method. The methodology was found to be very effective as a mass-production cutting system.