Machining of Fiber Reinforced Plastics (FRPs) were demonstrated using an intense excimer laser radiation at wavelengths of and 193 nm (ArF) and 308 nm (XeCl). Dependence of cutting performance on various parameters such as laser wavelengths, energy fluence, and pulse repetition frequency were investigated. For both wavelength, the removal rate was measured to be approximately 2 ,um/pulse with a minimum thermal degradation of the materials. The ablation threshold was greater than 0.5 J/cm2 at 193 nm. A considerably reduced threshold at 308 nm was found for the materials•taken up in this study. The cutting kerf processed by an excimer laser exhibits quite favorable for precise machining.