In order to meet the requirements of laser processing technology and quality, the laser bean oblique incidence technique is put forward and focusing laser spots with different shape and incident direction are realized. The relation between the output laser beam spot shape and laser power of high power CO2 laser is studied through the organic glass sampling method. The result indicates that the laser beam cross-section shape presents rectangle and the long-axis length of laser beam has nothing to do with the laser power changes, but the short-axis width increases with the laser power improving. The two-dimension rotary laser head is designed and the laser bean tilt incidence is realized. The formula of the relation between focusing spot coordinate in the processing plane and laser head turn angle, also swinging angle is deduced. The relation between the focusing spot shape and the laser power, defocusing amount, laser head turn and swinging angles is researched through the single-side gummed paper sampling method. The result indicates that the focusing laser spot form is affected by the parameters of laser power, defocusing amount, laser head turn and swinging angles.