This work was carried out as a fundamental experiment to fabricate a Graded-Boundary Ni/Steel material using a laser beam. A Ni sheet was placed on a steel substrate, and then a series of high power $CO_2$ laser beams were irradiated on the surface in order to produce a homogeneous alloyed layer. The processing parameters were : 4 ㎾ laser power, 2m/min traverse speeds, -2mm defocuing, 17 l/min sheiding gas flow rates. The sequential repetition of the laser surface alloying treatment up to 4 times, resulted in about 5mm thick of fair compositional gradient systems. In order to determine the microstructure, phase and compositional profiles in this material, optical microscopy, XRD and EDS were used. The compositions varied from 66% to 0% for Ni and 34% to 100% for Fe in this material The microstructures were typical morphologies of rapid solidification and solid-state cooling. Since compressive stress was formed in the heat affected region due to martensitic transformation, while relative tensile stress was developed in the alloyed region, cracks were formed between the alloyed region and the substrate region.