Laser rock spallation is a rock removal process that utilizes laser induced thermal stress to fracture and cause a break through the rock by creating small fragments before melting of the rock. In this paper we investigated the effects of CO₂ laser irradiation on limestone of Iran Sarvak formation. Since the limestone included heavy and light oil, we studied the amount of laser beam absorption by this oils for determining thermal fractured during the laser drilling laboratory process. In order to characterize this limestone spectrophotometry (from UV to NIR), scanning electron microscopy (SEM) have been used.