This paper represents the comparison results of experimental observations and theoretical calculations for splashing in deposition of Copper and Graphite thin films. These films were deposited by Pulsed Laser Deposition (PLD) technique. A Q-Switched Nd:YAG nano-second laser with 1.1 MW power. Thin films and Target surface morphology were studied under the Scanning Electron Microscope (SEM) Splashing was observed only in the copper thin films but not in graphite thin film. Theoretical models also shows the splashing only in copper, not in graphite at 1012 W/cm2 intensity of laser radiation. Because skin depth for copper (of the order of nm) smaller than that of graphite (of the order of μm) for IR radiation. Skin depth is directly related with splashing threshold intensity. Splashing produced that nonuniformity in thin films which reduced application of thin films especially in nano-electronics and smart materials.