XeCI laser ablation of polyimide (PI) films in air and in a vacuum (1.3 x 10.4 Pa) was studied in terms of etch depth and ablated surfaces. For the fluence conditions of 100-300 mJ/cm2, it was found that etch depths obtained in the vacuum were 20-30 % greater than those obtained in air. Xray photoelectron spectroscopy (XPS) showed that carbon-rich surfaces were produced after the irradiation of a single laser pulse in both air and vacuum. However, there were some differences in atomic ratios and bonding environments between the two ablated surfaces. The formation mechanism of these surfaces is discussed with emphasis on the influence of the ambient atmosphere.Furthermore, XPS results showed that more carbon-rich deposits were formed from laser ablation of PI. By mass spectrometry, carbon atoms with/without hydrogen atoms were detected as the main fragments of PI molecules. The chemical structures of deposits suggest the difference in the contribution of the fragments for the deposition process.