In this paper, an electron-spin-lattice three-temperature coupling model is established for the femtosecond laser ablation of the face gear material 18Cr2Ni4WA. The temperature change process of the face gear material under the effect of electron, spin and lattice single pulse energy at different energy densities is simulated and analyzed, and the evolution relationship of ablation crater morphology and roughness and other characteristics under different energy densities is experimentally studied. It is shown that the temperature of the spin system is finally cooled by the temperature of the lattice system, and the temperature of the electron increases sharply with the increase of energy density and the equilibrium time of the electron, spin and lattice temperatures also increases. The diameter and depth of the ablation crater become larger with increasing energy density, and the tooth surface roughness does not get better continuously with increasing energy density. The ablation characteristics of the face gear material simulated by the three-temperature coupled model are experimentally verified, which can provide a reference for improving the quality of face gear processing.