"Solids and gases have widely studied in laser processing but there have not been so many reports about liquids applied to laser processing. Characteristics of liquids are as follows : liquid has high thermal conductivity, can suspend small particles and colloid, and dissolves gases. These characteristics suggest the possibility of using liquid as a substrate for film synthesis, surface-treating particles suspended in liquid and synthesizing small particles by excited gas dissolved in liquid by laser irradiation, respectively. This study focused on gases dissolved in liquid, so water was chosen as a liquid because of its large solubility, stability and high thermal conductivity. An ArF excimer laser was used because its wavelength is close to absorption edge of water. Firstly, the influence of the dissolved gas was studied and it is found that there is possibility of synthesizing substance in/on the water dissolving methane by laser irradiation. Secondly, synthesizing substance was tried. As a result, carbon films were obtained on the water by laser irradiation to the water from above. According to elementary analysis, solubility, Fourier transform infrared spectrometer, Raman spectrum and scanning electronic microscope, the films contain hydrogen and consist of small particles 30nm in diameter."