Precise periodic structures have been generated on the surface of Si, Cu and acrylic resin by femtosecond laser (τ=120fs, λ=800nm, F=1kHz) of energies nearby ablation threshold. The direction of the periodic structures on the ablated surface of Si and Cu is perpendicular to the polarization of the incident beam. On acrylic resin surface, however, the direction of those has nothing to do with the polarization. It is possible to produce the periodic structures continuously in wide area by overlapped laser scanning with a cylindrical lens. The periodic structures have a function of spectroscope, and hence are composed of the ripples with constant space. The ripple spacings on Si and Cu surface depend on laser incident angle and almost correspond with irradiated laser wavelength at normal incidence, but on the other hand the ripple spacings on acrylic resin are always 20μm at various incident angles.