An ultra-fast pulsed laser for materials processing can obtain submicrometer- to nanometer-sized parts or patterns (precision or accuracy) because the heat cannot diffuse in time for an ultra-fast pulsed duration, and this causes a threshold of ablation in multi-photoabsorption. The optical and thermal effects significantly affect the processing quality of an ultrashort pulsed laser for materials. This study utilizes a Laplace transform method to display the optical and thermal effects on the temperature field and the ablated depth of an ultrashort pulsed laser processing of materials. The results reveal that If an ultrafast pulsed laser-induced heat can keep the irradiated region above the evaporated temperature until the thermal diffusion occurs in the lattice of materials, thermal ablation occurs. The optical ablation can get a better processing quality due to less thermal diffusion. This study theoretically elucidates that the depth of optical ablation approximates the product of an optical absorption length and the logarithm of the ratio of laser fluence to laser fluence threshold. It has also been shown that the optical and thermal ablation, respectively, occur in low and high laser fluence because the optical ablation depends directly on the main source of the incident ultrashort pulsed laser. However, the thermal ablation is determined by the residual heat directly from the incident ultrashort pulsed laser after the optical ablation. The increase rate of the ablated depth per pulse with laser fluence is actually lower at high laser fluences than that at low laser fluences because the thermal ablation using the residual heat directly from the incident ultrashort pulsed laser is governed at high laser fluences. This study will provide the closed-form of a solution that elucidate the direct optical ablation and sequent thermal ablation for the ultra-fast pulsed laser photo-thermal processing.