Ultraviolet laser with a wavelength, high speed, high precision, small heat affected zone and nondestructive processing advantages, such as for ultraviolet laser machining process, the influence of different parameters on the etching results, by controlling the single variable method, designed the scanning speed, scanning frequency, energy density, repetition frequency, the coke deposition on the result of etching.The experimental results show that the etching width increases with the increase of energy density, but the increase rate decreases continuously.By reducing the scanning speed, the microchannel with deep depth and neat edge can be etched.With the increase of scanning times, the depth of laser etching is increasing, but the increase rate is decreasing, and the etching depth is too deep, so the laser will not etching the channel again.By optimizing the laser etching parameters, an L-shaped silicon-based micro-channel with an etching width of 146μm, an etching depth of 25.665μm, a neat edge and a roughness of 7μm, and a channel with a verticality of nearly 90° were obtained.