Research of laser interaction with polymers attracts more and more attention. Applications of interaction of laser and polymers are reviewed, including laser machining, laser beams control in liquid crystal optical elements, and micro laser plasma thruster. The theory of laser interaction with polymers is introduced, and the ablation models are summarized, including photochemical model, photothermal model, steady-state model, plume shielding model and photothermal-photochemical model. The experimental results of etching rate, ablation threshold and disassociation principle are summarized. The possible research and new applications of laser interaction with polymers are put forward.