It establishes the theoretic model to make vessels in myocardium by infrared laser according to regularity of laser-myocardium interaction and thermodynamics.It deduces quantitative relation of vessel depth and time to make a vessel in myocardium. It does the experiment to make vessels in myocardium of pigs by 100 W CO_2 laser and the results indicate that the experimental result and the theoretic result are alike within a certain range.