A key factor for laser materials processing is the absorptivity of the material at the laser wavelength, which determines the fraction of the laser energy that is coupled into the material. Based on the Fresnel equations, a theoretical model is used to determine the absorptivity for carbon fiber fabrics and carbon fiber reinforced plastics (CFRP). The surface of each carbon fiber is considered as multiple layers of concentric cylinders of graphite. With this the optical properties of carbon fibers and their composites can be estimated from the well-known optical properties of graphite.