We propose a strategy for GaN ultra-smooth manufacture by combining femtosecond laser processing and chemical mechanical polishing. The optimized flat top beam is used to redistribute the laser fluence from Gaussian distribution to square, flat top profile. A surface with high flatness is achieved after femtosecond laser processing through optimization of the technical parameters. The optimum process to control the damage on the surface and subsurface reduces negative influence of femtosecond laser processing on chemical mechanical polishing. Roughness (Ra) of the processed surface is decreased to less than 0.1 nm when it is polished for 6 hours. Because traditional GaN polishing efficiency faces a bottleneck, the present study proposes using a square, flat top beam shaped femtosecond laser to induce the surface of GaN. Structures and composition on induced surface are simultaneous removed in the chemical mechanical polishing process, reducing the burden of GaN chemical mechanical polishing. This method has the advantage of high efficiency and easy realization, with a wide range of applications in GaN ultra-smooth processing.