The ultra-fine laser drilling method uses the beam generated by the laser to evenly cut a thin line of only a few microns deep on the designed solid line, dotted line, wavy line, and easy-tear line. Taking advantage of the laser focusing, the focusing degree can be as small as the sub-micron order of magnitude, so it has advantages in the micro-processing of materials, and the cutting, marking, scribing and drilling depths are controllable. Even at low pulse energy levels, a higher energy density can be obtained to effectively process materials. Laser equipment can be used in slitting machines or rewinding machines, and laser technology can be used for flexible packaging materials such as OPP, BOPP, PE, PET (polyester), aluminum foil, and paper.