This paper presents a theoretical investigation on the electrical breakdown process of air induced by intense pulsed laser beams. We develop a computer simulation model including both the Boltzmann equation and the rate equations. The calculations are performed for different laser wavelengths of 308 nm (XeCl), 694 nm (ruby), 1.06 µ m (YAG) and 10.6 µ m ( CO2). The result on the laser wavelengths is qualitatively consistent with the experimental result. The laser-induced breakdown process is discussed in detail.