Manufacturing process for the microfluidic device can include such sequential steps as master fabrication, electroforming, and injection molding. The laser ablation using masks has been applied to the fabrication of channels in microfluidic devices. In this study, manufacturing of polymer master and mold insert for micro injection molding was investigated. Ablation of PET (polyethylene terephthalate) by the excimer laser radiation could be used successfully to make three dimensional master fur nickel mold insert. The mechanism fur ablative decomposition of PET with KrF excimer laser $({lambda}: 248 nm, pulse duration: 5 ns)$ was explained by photochemical process, while ablation mechanism of PMMA (polymethyl methacrylate) is dominated by photothermal process, the .eaction between PC (polycarbonate) and KrF excimer laser beam generate too much su.face debris. Thus, PET was adopted in polymer master for nickel mold insert. Nickel electroforming using laser ablated PET master was preferable for replication method. Finally, it was shown that excimer laser ablation can substitute for X-ray lithography of LIGA process in microstructuring.