Non-equilibrium heat transfer described by a two-step temperature model was developed to study the thermal evolution through target materials irradiated by femtosecond laser pulse. Two-dimensional heat transfer equations were solved numerically. The temperature dependent thermo-physical properties of the electron and the lattice are considered in the model. The Gaussian spatial and temporal distribution of the heat and temperature of the electron and the lattice is presented. The effect of reflectivity, electron — lattice coupling factor, and the spot size was studied using copper targets.