Considering the heterogeneous thermal properties of living tissues, a multilayer heat transfer model for laser tissue thermal interaction is presented in this paper. A closed form analytical solution to the temperature transients within two tissue layers is obtained using the Laplace integral transform method. Heat transfer behaviors inside the tissues before evaporation were investigated. The critical time required to vaporize the surface tissue and the thermal damage depth are numerically predicted. Study shows that there is evident difference in temperature predictions between the uniform model and the heterogeneous one.