Optical materials and films are often used in industrial lasers. Most of industrial lasers work at visible spectrum and near-infrared spectrum. Only CO2 laser works at far- infrared region (10.6 micrometers ). The optical materials and films are categorized in this article, and the properties of the materials and films are related. From visible to infrared spectrum, many optical materials can be used: K9 glass, fused silica, germanium, gallium arsenide, zinc selenide, silicon, copper, and so on. Optical films for lasers include reflection coating, antireflection coating, edge filter, VRM (variable reflectance mirror) coating and polarizer. The characteristic and application of them will be introduced.