Since Epstein realized the energy conversion between light and heat and got the net cooling capacity in 1995, this refrigeration method has been developed rapidly because of its merits such as mini volume, light weight, free electromagnetic radiation, non－noise, high reliability, etc. In the meantime, anti－Strokes fluorescent cooling has a luring future in the fields of military, aerospace, satellite, microelectronics, cryogenic physics and engineering and so on. The developing progress and current research status of this cooling technique are introduced. The conversion depth about heat energy into light radiation is analyzed in detail utilizing the basic thermodynamic law. The definitions of light effective temperature and thermodynamic conversion efficiency are introduced and a formula to calculate the thermodynamic upper efficiency limit is derived, which could provide a design guide rule to produce the laser cooling machines. The technical difficulties for realizing long life anti－Strokes fluorescent cooling are pointed out and the prospect of anti-Strokes fluorescent cooling technique is finally foreseen.