Abstract: The femtosecond laser ablation results of PMP foam (density of 90 mg/cm3) were analyzed. The laser pulses used for the study were 800 nm in wavelength, 50 fs in pulse duration and the repetition rate was 1000 Hz. The ablation threshold of the foam was 0.91 J/cm2 when it was shot by 100 laser pulses. The impacts of laser power, the pulse number and the numerical aperture of the focusing objective on the crater diameter were obtained. In the same femtosecond laser machining system, comparing with the ablation shape into copper foil, the important factor causing the irregular shape of the ablation region was verified that there were many different sizes and randomly distributed pores inside PMP foam. The carbonation phenomenon was observed on the edge of the ablated areas when the sample was ablated using high laser power or/and more laser pulses. Thermal effect was considered to be the causes of the carbonation. A new method based on coupling laser beam to cut thickness greater than 1 mm film-foam with femtosecond laser was proposed. Using this method, the femtosecond laser cutting thickness was greater than 1.5 mm, the angle between the cutting side wall and the laser beam optical axis might be less than 5, and the cutting surface was clean.