In this study, manufacturing of polymer master and mold insert for micro injection molding was investigated. Ablation by excimer laser radiation could be used successfully to make 3-D microstructure of PET. The mechanism for ablative decomposition of PET with KrF excimer laser(λ: 248nm, pulse duration: 5ns) was explained by photochemical process. And this process showed PET to be adopted in polymer master for nickel mold insert. Nickel electroforming by 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.