Ethylene-vinyl acetate (EVA) foam, which is also known as polyethylene-vinyl acetate (PEVA), is a co-polymer of ethylene and vinyl acetate. Laser processing of EVA foam can be accomplished with a 9.3 micron or 10.6 micron CO₂ laser with little appreciable difference in process quality. The energy from a 1.06 micron fiber laser is not readily absorbed by EVA foam and is not recommended for use with this material. Laser cutting of EVA foam with a CO₂ laser produces a wide cut with some light brown discoloration. Laser engraving of EVA foam with a CO₂ laser creates depth with a slightly tacky surface, melted edges, and a darkening of the surface. Laser marking of EVA foam is not possible with the 9.3, 10.6, or the 1.06 micron wavelengths.