In Laser Material Processing, an understanding of the fundamental absorption mechanisms plays a vital role in determining the optimum processing parameters and conditions. To this end, a combination of experimental as well as of theoretical work is required. In this paper, results of some of the most important mathematical models of laser-metal interactions are reviewed, including models for absorptivity dependence on wavelength, polarization, angle of incidence, workpiece temperature, surface roughness, defects, impurities and oxides.