Modern emerged technologies impose development and fabrication of miniatur-ized parts and devices in the micro- and nano-scale. Producing micro- and nano-featured structures requires nonconventional machining processes where con-ventional machining processes such as grinding, milling and eroding have failed. New emerging processes, such laser machining processes, are still fraught with almost invincible processes. Micro-/nano-machining are the pro-cesses of producing parts, microsystems or features at a scale of a few microm-eters and less than one hundred nanometers, respectively. Precise cutting and clean material removal accompanied with a negligible heat affected zone (HAZ), which are usually the characteristics of laser ablation, have opened a wide door for the evolution of remarkable technologies. This has been demonstrated by applications in different fields such as medicine, biotechnology, materials pro-cessing, microelectromechanical systems, electronics and communications. The continuous development in laser technology in terms of ultra-short pulse width, short wavelength and optics technologies has reduced the drawbacks of diffrac-tion-limited processing accuracies. Laser micro-/nano-machining requires the attainment of high fluence and short interaction time to achieve ablation pro-cesses in nanofabrication and structuring of different materials. To conduct the optimum desired machining process, it is important to integrally consider a number of laser beam and working parameters. Laser wavelength, beam mode, minimum attainable spot size, peak power, pulse duration, pulse repetition rate and scanning speed are some of the important considerations. Manipulating those parameters is crucial for ideal laser ablation represented by yielding the highest resolution of machining with the least lateral dimensions, acceptable depth and minimal or no melt at the edges. The assembly of laser beam delivery and focusing system with an automation system are the essential factors for workpiece positioning and obtaining the desired dimensions. The objective of this chapter is to review the effective parameters associated with laser machin-ing processes that affect the dimensions and quality of laser machining at the micro-/nano-scales in a simple presentation. The review is supported by demonstrating laser processing techniques applied in the field of micro-/nano-machining such as mask, interferometric and scribing techniques.