Abstract: The effect of optical and thermal properties dynamicallychanged with temperature on the opticalthermal response of laserirradiated bovine tissue was studied and the finiteelement method was employed. The simulation result shows that ① the temperature increase will be overestimated when both optical parameters(μa and μs) and thermal parameters（c, k and ρ）are assumed to be constant; ② compared with thermal properties, dynamical optical properties will cause a greater degree of influence of bovine tissue temperature response; ③ during the irritation of laser, there will form an optical barrier near the surface of bovine tissue, which will affect the distribution of the photon within the bovine tissue and this result was proved by MonteCarlo method.