Plasma cutting was analyzed in this paper. A theoretical approach to this ubiquitous way of cutting is presented, starting from its inception to the present day. Plasma cutting is taken as the time of origin, ie the beginning of the application of plasma cutting. What is extremely important to emphasize is everything that plasma cutting has to offer, and that is exactly why it has been constantly developed and used for more than 50 years. The modern approach to plasma cutting implies the possibility of integration with the energy source, CNC systems, as well as automation, which leads to precise, fast and cost-effective processing of the material, ie its cutting. Since plasma cutting retains its original purpose, and is used today with numerous improvements, the historical development and how it was used at the very beginning is shown. Also, the advantages due to which it is used are emphasized, but the disadvantages we encounter when cutting are also highlighted. The modern approach to plasma cutting, the way it is used and what characterizes it today are described. The Hypertherm Powermax105® plasma cutting device, selected for cutting up to 32 mm thick materials, has been selected and shown, offering the latest technological innovations such as Smart Sense for automatic gas pressure adjustment and 7 types of Duramax pistols for various applications. As always in production, everything that comes with the device itself is taken into account, and that is exactly why the method of application and what characterizes it is shown. The construction of a table for an educational CNC plasma cutter with appropriate technical drawings and 3D models is also shown.