In this work we report on the formation of microchannels on dye-polymethacrylic acid films using a cw-laser. A focalized beam of a He-Ne laser (632.8 nm emission line) was used to form microchannels on the films. It was found that there exists a laser power density threshold for a pit formation that depends on the dye concentration. The dimensions of the laser-induced channels are dependent on the laser power density. Microchannel formation in the transparent polymethacrylic acid films was not observed. Green colored films were obtained by the spin coating technique from a polymethacrylic acid solution mixed with commercial dye°R . All the films obtained presented four absorption bands at 607, 636, 677 and 713 nm. These results show that this material could be applied in microfluidic devices.