Conventional patterning based on wet-process for multi-layered film is a relatively complex and costly process though it is a necessary step for fabrication of TFT-LCD module. Recently, a direct pattering by laser has been studied because it is low cost and simple process compared to the wet process. In this work, the selective removal process of multi-layered film (polyimide/indium tin oxide/glass) is studied by modeling the thermal and mechanical behavior for multi-layered structure. Especially, the effects of thickness of polyimide layer are examined.