This paper is based on the urgent problem of furniture industry that is to increase the utilization of sheet material and improve the speed of sheet material discharging as the goal. To the problem of the cutting and nesting of the artificial board of CNC bothway Panel Saw analyses the “one size fits all” which under the technology constraint proposed the constrained condition of optimization of cutting. And optimization algorithm of two-dimensional sheet material nesting of rectangular pieces is studied and established a mathematical model. Using the Heuristic algorithm to solve the problem of two-dimensional rectangular pieces. The introduction of rules of location rules, combination rules and adjacency rules to make nesting layout reasonable and make the cutting process simplify.