Laser direct patterning of the coated photoresist (PMER-NSG31B) layer was studied to make halftone dots on gravure printing roll. The selective laser hardening of photoresist by Ar-ion laser(wavelength: 333.6~363.8nm) was controlled by the A/O modulator. The coating thickness in the range of 5~11$mu m$ could be obtained by using the up-down directional moving device along the vertically located roll. The width, thickness and hardness of the hardened lines formed under the laser power of 200~260㎽ and irradiation time of 4.4~6.6 $mu$sec/point were investigated after developing. The hardened width increased as the coating thickness increased. Though the hardened thickness was changed due to the effect of the developing solution, the hardened layer showed good resistance to the scratching of 2H pencil. Also, the hardened minimum line widths of 10$mu m$ could be obtained. The change of line width was also found after etching, and the minimum line widths of 6$mu m$ could be obtained. The hardened lines showed the good resistance to the etching solution. Finally, the experimental data could be applied to make gravure halftone dots using the developed imaging process, successfully.