In this paper, we reported a numerical solution of laser induced thermal effect in the bio-tissue. The model of photothermal effect and classical Pennes bio-heat transfer equation were introduced. Finite element method (FEM), which was realized by Matlab software, was used to calculate the temperature distribution. He-Ne laser (633 nm) was used to simulate the physical therapy in in vivo skin tissue. Under the cylinder coordinates, the three-dimension (3-D) geometry of tissue was reduced to two-dimension (2-D) computation. The results contained the radial, axial and temperature 3-D color plot. Combining the time animation display was possible. By changing the laser and tissue parameters we can get different results. This will be the initial and indispensable work of the non-destructive evaluation of the laser induced injury.