Theoretical three-dimensional Gaussian heat distribution model of the complex heat flow and plasma properties of cutting plasma torches have been developed. For cutting metallic plates, plasma torches must produce a narrow supersonic plasma jet with enough energy and momentum densities to melt, vaporize, and remove the metal from the impingement region. Our model allows us to study the details of the heat distribution and to make predictions on pick temperature development on metal surface, heat transfer to the work piece, force i.e. the forces acting on the melt (aerodynamic drag, gravity, viscosity and surface tension) during plasma arc cutting, the main forces acting on the melt is believed to be the aerodynamic drag force and the gravity is significant only for thick metal plates. With the help of these assumptions and diameter of Gaussian heat source’s volume, diameter of nozzle has been calculated for thin work piece. A good agreement is found between the model results and the available experimental data.