Automatic electronically controlled combined laser cutting and engraving and embroidering system comprising: (a) one or more working planes defined by the x and y coordinates to position a base material to be cut or engraved and to be embroidered, wherein said one or more working planes are mobile in a defined manner in the directions of the x and y coordinates; (b) one or more embroidery heads with respective embroidery needles; (c) at least a laser cutting and engraving device wherein the position of the beam is adjustable in the x and y coordinates of said one or more working planes; (d) a control unit suitable to control said one or more embroidery heads and said one or more working planes according to an embroidery program memorized in said control unit to realize an embroidery on said base material and suitable to control said at least one laser cutting and engraving device according to a cutting and/or engraving program memorized in said control unit to realize a cut and/or an engraving on said base material, characterized in that the system further comprises (e) an image acquisition device suitable to acquire the image of a first at least bidimensional reference sign applied by a needle of said one or more embroidery heads and an at least bidimensional second reference sign applied by the laser beam of said at least one laser cutting and engraving device on a laser cuttable and/or engravable, embroiderable support which is arrangeable on said one or more working planes where said control unit comprises programs to execute said reference signs; (f) electronic calibration means configured to process the acquired data regarding said reference signs (36, 38) to calculate from the distance of said first and of said second reference sign in the image the real distance of the reference signs, and thus of the operation points of said needle and of said laser beam on said one or more working planes; and (g) communication means between said electronic calibration means and said control unit; wherein said electronic calibration means are configured to transmit the data regarding said real distance to said control unit; and wherein said control unit is configured to command, respectively, said laser cutting and engraving device on the basis of said real distance to position, respectively, said laser cutting and engraving device and said laser beam in the desired position with respect to said operation points of said needle. (a) one or more working planes defined by the x and y coordinates to position a base material to be cut or engraved and to be embroidered, wherein said one or more working planes are mobile in a defined manner in the directions of the x and y coordinates; (b) one or more embroidery heads with respective embroidery needles; (c) at least a laser cutting and engraving device wherein the position of the beam is adjustable in the x and y coordinates of said one or more working planes; (d) a control unit suitable to control said one or more embroidery heads and said one or more working planes according to an embroidery program memorized in said control unit to realize an embroidery on said base material and suitable to control said at least one laser cutting and engraving device according to a cutting and/or engraving program memorized in said control unit to realize a cut and/or an engraving on said base material, characterized in that the system further comprises (e) an image acquisition device suitable to acquire the image of a first at least bidimensional reference sign applied by a needle of said one or more embroidery heads and an at least bidimensional second reference sign applied by the laser beam of said at least one laser cutting and engraving device on a laser cuttable and/or engravable, embroiderable support which is arrangeable on said one or more working planes where said control unit comprises programs to execute said reference signs; (f) electronic calibration means configured to process the acquired data regarding said reference signs (36, 38) to calculate from the distance of said first and of said second reference sign in the image the real distance of the reference signs, and thus of the operation points of said needle and of said laser beam on said one or more working planes; and (g) communication means between said electronic calibration means and said control unit;