Underwater gas wettable surface plays an important role in many fields, and it has been paid close attention by researchers from various countries in recent years. As a new non-contact processing method, the femtosecond laser micro-nano fabricating technology has carried out many exploratory studies in controlling material surface underwater gas wettability in recent years. The recent research progress of the femtosecond laser micro-nano fabricating technology in the underwater gas wettability field were summarized from the four aspects of underwater superaerophobic surface, underwater superaerophilic surface, underwater superaerophilicity-superaerophobicity switching and underwater gas transportation. Finally, the existing problems of the field were pointed out combining with the current research status and the prospects of the future were put forward.