Recently UV laser micromachining processes is widely introduced to meet the needs of advanced components of IT, BT and ET industries. Due to the characteristics of non-contact and high-speed laser processing, UV laser micromachining is applied to manufacture very thin substrate such as polymer, metals and composite. These minimum line width obtained by UV laser micromachining is generally determined from laser wavelength, optical lens and its numerical aperture. In this paper we will show the lens effect of water droplet on the surface of workpiece to reduce the line width when UV laser light is irradiated and focused through the water droplet. Because of the refraction effect generated by the semi-spherical or spherical shape of water droplet, we can find smaller line width. And water droplet could not only protect thermal deformation, but also carry away burr around micro dent. Firstly fundamental theory of minimum line width was derived from relationship between the geometry of water droplet and laser light trace, and then experimental and simulation results will be finally compared to verify the effectiveness of water droplet lens effect of UV laser micromachining process.