More than 50 years after the invention of the laser, damage of optical components produced by lasers is still cause of frustration as well as subject of intense research. The science of laser damage involves states of matter far from thermal equilibrium and provides the knowledge basis for emerging technologies such as laser micro- and nano-structuring. After an overview of intense laser – matter interactions, we will review recent experimental and theoretical progress in our understanding of femtosecond laser pulse breakdown in dielectric films.