Focused ion beam (FIB) technology is one of the most widely used methods for fabricating crosssectional analysis specimens because of its high precision and characteristics that minimize the occurrence of defects. Demand for large cross-sectional area analysis is increasing to improve product reliability in various industries, but is limited by the low milling speed of FIB. Other potential techniques such as Ar ion milling and plasma FIB have been adopted, but low milling speed for large areas still remains a problem. A promising solution to this issue involves laser machining prior to FIB milling. In laser machining a laser beam is irradiated to remove materials from the target. This technique can provide several orders of magnitude higher material removal rate than FIB, however, tapering of the machined surface and laser induced damage can occur. Removing these defects leads to increased FIB milling time. In this study, the laser parameters including angle of incident (AOI) were optimized to achieve a vertical like sidewall and minimize laser induced defects. Before applying AOI, laser machining parameters were optimized to reduce the angle of the machined sidewall. The taper angle of 2.5° was fabricated using the optimized parameters and application of AOI. Raman spectroscopy, SEM, and EDS analysis were used to measure not only the geometry of the laser machined sidewalls, but laser induced residual stress and defects. These results were then used to calculate the volume of FIB milling required to remove the laser induced damages and achieve vertical sidewalls. The application of AOI can significantly reduce the processing time in the FIB milling compared to the processing time when AOI is not applied.