A simple model is developed to study the laser cooling of solids. The condition of laser cooling of a solid is developed. By using some parameters of the Yb3+ ion, which is most widely used in laser cooling, we then calculate the cooling power and the cooling efficiency. In order to make a more precise analysis, the effect of fluorescent reabsorption, which is unavoidable in the cooling process, is discussed using the random walk model. Taking Tm3+ ion as an example, we derive the average number of absorption events and determine the change in quantum efficiency due to reabsorption. Finally, we obtain the red-shift of the fluorescent wavelength and the requirement of sample dimension.