To avoid the defects of conventional methods to manufacture gas film holes for gas turbine blades, femtosecond laser is applied to trepanning supper-alloy with thermal barrier coating, and holes without crack extension, attached debris, and recast layer are obtained. Combined with the material removal mechanism of femtosecond laser drilling, it can be obtained through analysis that the taper of holes is larger under trepanning with same angular speed. In addition, the process of material removal is considered as adiabatic cooling, that is, thers is nearly no heat exchange between processing material and the surrounding material. Therefore, the process of substrate material melting and re-solidifying to form a recast layer does not happen. However, black attachments are found around the hole entrance, and as the cutting times increase, they gradually cover the entire part of the entrance edge. Nanoparticles with elements nickel, zirconium and oxygen are collected during processing, which proves that the removed material leaves the substrate quickly in nanoparticles through the phase explosion mechanism. This explains why no attached debris is found on the pore wall. Compared with low-speed single layer cutting, high-speed multilayer cutting is much more efficient.