We introduce our laser excited ultrahigh resolution photoemission spectrometer constructed at ISSP. Using a newly developed laser system and an analyzer, we have achieved an energy resolution of 360 μeV that is the highest one in the world. This system has many advantages, high intensity, bulk sensitivity, etc. No differences were observed in the photoemission spectra of Nb samples with and without surface treatment. Many advantages of laser and its high-energy resolution and bulk sensitivity demonstrate the potential of photoemission spectroscopy.