Near-infrared (NIR) absorbing materials hold great potential in biomedical applications, such as fluorescence imaging (FLI), photoacoustic imaging (PAI), photodynamic therapy (PDT), and photothermal therapy (PTT).Generally, these materials can be classified into two main categories based on their absorbing wavelengths: the first NIR (NIR-I) (~650-950 nm) absorbing materials and the second NIR (NIR-II) (~1000-1700 nm) absorbing materials.Due to the reduced absorption and scattering of NIR-II light in tissue compared to NIR-I light, NIR-II absorbing materials enable imaging and therapy with improved contrast and deepened penetration, which is in favor of practical applications. Various inorganic materials have been developed for NIR-II phototheranostics in recent years. However, the non-biodegradabilityThis is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.