The research on the action mechanism of target material irradiated by pulsed laser has the important scientific significance and potential application in the industrial fields, such as laser processing. In order to visualize the damage advantage of pulsed laser on target material, the influence of target material itself and incident laser on the destructive effect of the laser irradiation target material is considered, and the process of laser irradiated target material is simulated by the finite volume method. The action mechanism of pulsed laser and material is focused on, and the mathematical model is established. In addition, the temperature field and action process of three different forms of pulsed laser on target material have been obtained. The experimental results show that pulsed laser irradiation target material can be divided into three stages such as heating up, melting hole and increase of deep diameter ratio of molten hole. Furthermore, the repeated frequency pulsed laser has greater damage to target material than intermittent pulsed laser.