Femtosecond laser beam cutting is becoming widely used to meet demands for increasing accuracy in micro-machining. In this paper, the effects of processing parameters in femtosecond laser beam cutting on the kerf size and microstructure in Inconel 738 have been investigated. The defocus, pulse width and scanning speed were selected to study the controllability of the cutting process. Adjusting and matching the processing parameters was a basic enhancement method to acquire well defined kerf size and the high-quality ablation of microstructures, which has contributed to the intensity clamping effect. The morphology and chemical compositions of these microstructures on the cut surface have been characterized by a scanning electron microscopy equipped with an energy dispersive X-ray spectroscopy, X-ray diffraction and X-ray photoelectron spectroscopy. Additionally, the material removal mechanism and oxidation mechanism on the Inconel 738 cut surface have also been discussed on the basis of the femtosecond laser induced normal vaporization or phase explosion, and trapping effect of the dangling bonds. (C) 2016 Elsevier B.V. All rights reserved.