PURPOSE: To lessen an undesirable splashing effect and to form uniform sheets on a substrate by rotating a target around its axis and condensing a laser beam to its abrasion surface.

CONSTITUTION: The target material 10 is formed of a columnar solid having the axis 14 in a longitudinal direction and having the columnar abrasion surface 12. This target 10 is rotated in an arrow 26 direction around the axis 14 and is translated in an arrow 28 direction at need. The laser beam 18 generated by a laser 16 is condensed by a columnar lens 20 to a convergent beam 22 which is cast to the surface 12 of the target 10. The surface 12 of the rotating target 10 at this time is put into a smooth state to lower the splashing effect induced by the defoliation of the surface 12. As a result, the blooms 15 laser induced by the target material subjected to the abrasion is extremely stabilized and the improved thin films are formed on the substrate 30.