Incubation effects in the nanosecond laser ablation of metals exhibit a strong dependence on the thermal and mechanical properties of both the target material and the background gas or liquid. The incubation in air is controlled mainly by thermal properties such as the heat of vaporization. In liquid, the correlation of the incubation and the ultimate tensile stress of the metals suggests that incubation may be related to the mechanical impact on the solid material by the cavitation bubble collapse, causing accumulation of voids and cracks in the subsurface region of the ablation craters. At high ultimate tensile stress, however, the low sensitivity to the environment suggests that the mechanical impact is likely to play a negligible role in the incubation. Finally, the correlation between the incubation and the carbon content of alcoholic liquids may be explained by an absorptivity increase of the cavity surfaces due to carbonaceous deposits generated by laser-induced pyrolysis, or by the mechanical impact of long-living bubbles at higher dynamic viscosity of liquids. (C) 2017 Elsevier B.V. All rights reserved.