In order to drill hole on the damping materials of nitrile butadiene rubber, a 1064 nm nanosecond laser is used for relevant experiments. Special state of rubber material in this process is observed, and the changing law of its state under the conditions of different pulse width is investigated and analyzed. The results show that honeycomb ablation state appears on the inside of the hole due to the effect of heat and oxygen erosion in the air. And as a result, the increasing velocity of oxygen diffusing into rubber material, oxidation reaction of the rubber in heat affected zone is aggravated, and oxidative denaturation of rubber is occurred. The diameter and depth of the hole that drilled by laser with shorter pulse width are larger, owing to more powerful shock wave generated by instantaneous higher temperature and higher energy density with time. Under the condition of drilling hole with longer laser pulse width, the energy of laser can be accumulated on the inside of the hole. Ablation of rubber in this area is more serious. For the sake of reducing the influence on the performance of rubber by ablation and aging, pulse width of laser should be as short as possible. At the same time, some auxiliary measures should also be adopted to decrease the area of heat affected zone, such as external cooling, injecting protective gas, and so on.