With the development of technology in aerospace, medical devices and other fields, high-performance difficult-to-machine materials have been widely used in these fields due to their good comprehensive mechanical properties. However, when using traditional machining methods, it is difficult to ensure the machining accuracy and surface quality, and at the same time, there are problems such as serious tool wear and low machining efficiency. Laser-assisted machining (LAM) technology is an advanced manufacturing process that softens the material in the machining area through the preheating effect of the laser, thus reducing the surface hardness of the material and improving the machinability of the material, which has the advantages of high efficiency and economy in machining difficult-to-machine materials. This paper introduces the common methods of establishing thermal models and simulation modeling of removal behavior in the LAM material removal process, summarizes the research progress on the removal behavior of LAM processing of various difficult-to-machine materials, and analyzes the shortcomings and challenges of the current research. Finally, the key issues of LAM material removal mechanism are proposed, and the development direction of LAM material removal technology is envisioned in order to provide a reference for the research and development in this field.