This research is based on the analysis of the effect of different plasma media on the plasma beam cutting process. The experiments included three different plasma media: water + ethanol, air and pure water, and the goal was to determine their influence on the quality of the cut surface. The material used for the experiments was low carbon steel S235JR. Various cutting parameters are controlled, including cutting speed and amperage. The Taguchi optimization method was used together with the Minitab software to analyse the results. The results indicated the key factors influencing the quality of the cut surface, where the cutting speed and the type of plasma medium showed a significant influence. The best results were achieved at a cutting speed of 300 mm/min, a current of 50 A and the use of air as a plasma medium. Guidelines are provided for the optimization of plasma beam cutting techniques, particularly for the low carbon steel S235JR. However, there remains much room for further research and development in this area. This research lays the foundation for further advances in the understanding and application of plasma beam cutting techniques in industry. Considering the wide application of this process, the achieved results have potential importance for optimizing production and improving the quality of cut materials.