Processing of nickel-titanium alloys (Nitinol) using conventional machining technologies often degrades its mechanical properties due to thermal influence and mechanical tensions. In this paper, ultra-fine cutting of Nitinol using femtosecond laser was studied. Parametric investigations were performed to assess their effects on heat-affected-zone (HAZ), debris formation, aspect ratio, and removal rate. X-ray diffraction (XRD) and metallurgical analysis of the laser-processed samples were also conducted.