SUMMARYPolyurethane (PU) polymer, a thermoplastic material, melts when exposed to laser light due to a variety of primary and secondary structures. Pattern and/or inducing a significant chemical change of the surface of polyurethane impacts a number of technologies, such as tissue engineering, MEMS devices, semiconductor manufacturing.At present, polyurethane (PU) is considered to be a best compromise material available, in terms of biocompatibility, mechanical flexibility and strength. Excimer laser micromachining is an appropriate tool for an alternative approach to conventional machining. It is highly desirable to relate the material removal rate with etch rate and ablation depth for understanding the ablation dynamics. In this investigation, micromachining of polyurethane polymer is conducted using a short pulse (FWHM = 25 ns) KrF Excimer Laser (248 nm wavelength) that generates laser energy in the range of 100 to 650 mJ. The machined surfaces were examined using conventional optical microscopy, surface profilometer and laser interference optical microscope (MicroXAM).The influence of the operating parameters, such as input energy, number of pulses, and environment on resulting micromachined geometries is also studied. Simple as well as complex geometries, such as micro-fluidic channels, micro-gears, part geometries used in medical applications, and electrical circuits were micromachined.iii ACKNOWLEDGMENTS