A single pulse of a nanosecond laser was tightly focused in the bulk of transparent materials (soda lime glass, borosilicate glass, fused silica , sapphire and Gorilla Glass) to a beam spot diameter of ∼ 2.1μm. A value of the total energy absorbed in the materials was measured with corrections for the transmitted, scattered and reflected components of the incident energy. It was found that 3-11% of the incident radiation was scattered but the total absorption still achieved a very high level of up to 88%. Absorptance dependence on the incident fluence was reasonably approximated by the sigmoidal Hill function. Here we suggest using this analytical description to identify empirical intrinsic laser-induced breakdown threshold (LIBT). Optical damage threshold (ODT) was identified by optical inspection. The results for some materials suggest significantly lower breakdown threshold than that reported earlier for more loosely focused beams. A study of the damage area morphology with a scanning electron microscope (SEM) and a high resolution transmission microscope (HRTEM) revealed existence of the shock waves-affected area with a localized nano-crystallization. Spectroscopic study of the light emission accompanying breakdown showed typical quasi-continuum emission with temperature as high as 8917K (0.8 eV).