This work appraises the influence of CO2 laser irradiation on mass loss, morphology, chemical changes and discolouration of spruce wood surfaces. The amount of energy applied to the surface was expressed as the total irradiation dose, which was demonstrated to have a strong impact on increasing wood weight loss. Along with increasing mass loss, surface roughness also increased, resulting from the differences in density between the early wood and late wood. The evaluated roughness parameters increased linearly with increasing irradiation dose and mass loss. At the maximum irradiation dose, the Ra parameter value parallel to the fibre direction showed a 6-fold increase; perpendicular to the grain, the increase was as much as 33.5-fold. Similar differences were also observed for the parameter Rz. At the lowest laser power and the lowest raster density, the engraved spruce wood surface exhibited some evidence of discolouration (ΔE* ≅ 9). An additional increase in the amount of supplied energy clearly resulted in a novel surface colour compared to the original (ΔE* = 12). The chemical analysis of the wood surface revealed that the discolouration was mainly caused by heat-induced cleavage of C=O groups in the lignin and hemicellulose structures. Part of these structures (so-called chromophores) are responsible for the natural colour of the wood as well as for colour changes caused by engraving. The detected dependences of the wood mass loss and colour values on the total radiation dose are the basis for achieving targeted modifications of spruce wood surfaces using a laser beam.