In order to meet the special requirements of semiconductor lasers and YAG lasers for films synchronously, the principles of a high reflectance film were researched. Then, by choosing the TiO2 and SiO2 films as the higher and lower reflectance materials, a high laser-induced damage threshold reflectance film was deposited. The optical and mechanical properties of the materials were investigated and the depolarization and anti-laser-induced damage of the film were overcome. In experiments, the electron beam vacuum coating and the Kaufman ion source assisted technique were used to deposit the film and the TFC software was used to design the thin-film structure. By adjusting the parameters of coating process and monitor method, the high reflectance film was successfully deposited on a 10 mm1.8 mm K9 substrate. Obtained results show that the both reflectances of p-component and s-component have exceeded 99.95% at the wavelength of 900 nm~1 100 nm when the incidence of laser is 45. The experiments demonstrate that the high reflectance film has a stable property and a high laser-induced damage threshold, and it is suitable for both semiconductor lasers and YAG lasers.