Sebaceous cysts are a very common disease of the skin. The surgical treatment for sebaceous cysts is a basic method but in order to achieve aesthetic results, the surgery needs to be carried out through minimal incision. the study of the surgical treatment for removing sebaceous cysts through the minimal incision on the skin with CO2 laser was performed on 24 patients who have sebaceous cysts in the skin. The capsules had the diameter ranging from 5 to 30mm. Good results after 1 treatment achieved 96 percent. This result demonstrates the surgical technique is of relative consistence and high effectiveness. The surgical treatment for removing sebaceous cysts through the minimal incision on the skin with CO2 laser has some advantages, namely, no bleeding, only a small difficulty in surgically performing through minimal incision.