The rapid growth of the micro-electro-mechanical systems (MEMS) is being driven by the rapid development of the micro manufacturing processes. Laser beam machining is one of the micro manufacturing processes which can shape almost all ranges of engineering materials. In this study, the effect of laser power on the quality of drilled micro holes using Cu50Zr50 amorphous alloys foils is experimentally investigated. It indicates that both entrance and exit circularities diameters increase with laser power. The circularities of the holes at the entry and the exit are in the range of 0.893 to 0.997. The taper of drilled holes increases quickly to a stable value with the increase of laser power from 60 to 110 W, then decreases quickly when the laser power becomes larger than 170 W. The micro holes with a diameter of 400 to 1200 μm are manufactured successfully by laser drilling processes. The formation mechanism of the quality of the laser drilled hole is analyzed based on the laser beam and the properties of amorphous alloys foils.