Microstructures of micrometer sizes are produced on the surface of polyethy
lene terephthalate using nanosecond Nd:YAG-laser irradiation at 266 nm wave
length. The stable and well-defined structures were investigated using scan
ning electron microscopy. A theoretical model is suggested for the nonlinea
r behavior of etch depth versus incident laser fluence. In this model, two-
photon stepwise absorption of chromophores is the dominant mechanism.