Single layers and antireflection films were deposited by electron beam evaporation, ion assisted deposition and interrupted ion assisted deposition, respectively. Antireflection film of quite high laser damage threshold (18J/cm2) deposited by interrupted ion assisted deposition were got. The electric field distribution, weak absorption, and residual stress of films and their relations to damage threshold were investigated. It was shown that the laser induced damage threshold of film was the result of competition of disadvantages and advantages, and interrupted ion assisted deposition was one of the valuable methods for preparing high laser induced damage threshold films.