Apparatus for the laser engraving of insoles, which comprises: - a support structure intended to be set on the ground; - a work surface fixed to said support structure and on which at least one insole (S) is intended to be arranged, such insole (S) to be engraved and/or cut, positioned with a surface thereof arranged visible; - at least one laser cutting head adapted to engrave and/or to cut said insole (S) and mechanically mounted on said support structure , and such laser cutting head is provided with: - a laser source adapted to generate a laser beam in order to engrave or to cut said insole (S); - optical guide means for said laser beam placed to intercept said laser beam in order to direct it on said insole (S); - a logic control unit operatively connected to said laser cutting head and programmed in order to drive said laser cutting head to engrave and/or to cut said insole (S) along a pre-established operating path (I); - sensor means associated with said support structure and directed towards said work surface , and such sensor means are adapted to detect at least the perimeter edge of said insole (S), generating a corresponding position signal (P) containing at least one piece of information relative to the position of the perimeter edge of said insole (S); said apparatus being characterized in that said operating path (I) is extended at least partly within the perimeter edge of said insole (S), defining at least one processing area on the surface of said insole (S); said logic control unit being in data communication with said sensor means , being programmed for modifying said operating path (I) and said processing area in accordance with the information relative to the position of the perimeter edge of said insole (S) contained in said position signal (P), and being programmed for commanding said laser cutting head to engrave and/or to cut said insole (S) at least in said processing area in order to make at least one blind engraving (A1) and/or at least one through cut (A2) in the surface of said insole (S). - a support structure intended to be set on the ground; - a work surface fixed to said support structure and on which at least one insole (S) is intended to be arranged, such insole (S) to be engraved and/or cut, positioned with a surface thereof arranged visible; - at least one laser cutting head adapted to engrave and/or to cut said insole (S) and mechanically mounted on said support structure , and such laser cutting head is provided with: - a laser source adapted to generate a laser beam in order to engrave or to cut said insole (S); - optical guide means for said laser beam placed to intercept said laser beam in order to direct it on said insole (S); - a laser source adapted to generate a laser beam in order to engrave or to cut said insole (S); - optical guide means for said laser beam placed to intercept said laser beam in order to direct it on said insole (S); - a logic control unit operatively connected to said laser cutting head and programmed in order to drive said laser cutting head to engrave and/or to cut said insole (S) along a pre-established operating path (I); - sensor means associated with said support structure and directed towards said work surface , and such sensor means are adapted to detect at least the perimeter edge of said insole (S), generating a corresponding position signal (P) containing at least one piece of information relative to the position of the perimeter edge of said insole (S); <EOS>