Focused laser ablation by single laser pulses at varying angles of incidence is studied in two materials of interest: a solgel ͑Ormocer 4͒ and a polymer ͑SU8͒. For a range of angles ͑up to 70°f rom normal͒, and for low-energy ͑Ͻ20 J͒, 40 ns pulses at 266 nm wavelength, the ablation depth along the direction of the incident laser beam is found to be independent of the angle of incidence. This allows the crater profiles at oblique incidence to be generated directly from the crater profiles at normal incidence by a simple coordinate transformation. This result is of use in the development of simulation tools for direct-write laser ablation. A simple model based on the moving ablation front approach is shown to be consistent with the observed behavior. © 2004 American Institute of Physics. ͓DOI: 10.1063/1.1655702͔ Direct-write laser ablation using a focused laser beam is a highly promising technique for micromachining applications. Diode-pumped solid-state lasers have recently been employed for this purpose. This technique is particularly attractive for prototyping because it allows direct and rapid transfer from computer to workpiece without requiring an expensive mask. However, improved understanding of the fundamental ablation processes involved is required if this approach is to become more widely established. Direct-write micromachining involves the scanning of the focused laser beam over the surface of the workpiece along a predefined tool path, and overlap of multiple laser pulses on the surface is usually required to achieve the desired structure. In order to simulate arbitrary processes of this type and to predict their final surface shapes, it is necessary to understand the ablation of surfaces at nonnormal incidence. To investigate this aspect, we have studied the ablation behavior at varying angles of incidence in two interesting materials: a solgel ͑Or-mocer 4͒ and a polymer photoresist ͑SU8͒. Our study is confined to the angular dependence of the ablation depth due to single laser pulses incident on a previously unablated surface; material changes in the workpiece arising from multipulse ablation ͑such as increased surface roughness and incubation effects͒ are not considered.The samples consisted of thin ͑ϳ100 m͒ films of the solgel material ͑Ormocer 4͒ deposited on a borofloat glass substrate and SU8 polymer resist spun on a silicon wafer. The laser system ͑frequency quadrupled Nd:VO 4 ) produced 266-nm-wavelength, Q-switched pulses Ͻ40 ns in duration, with a pulse energy ranging from 10 to 100 J measured at the laser. It had an M 2 value Ͻ1.3, beam divergence Ͻ0.3 mrad, diameter ϳ2.5 mm, and polarization Ͼ100:1 horizontal. The repetition rate for most measurements was set to 20 kHz. The laser output was expanded ϫ3 and stopped down with an iris of about 7 mm diameter. After the scanning mirror, the beam was focused down using an f lens ( f ϭ160 mm). The beam was scanned at a sufficient speed to ensure the pulses were separated on the sample surface. The angle of incidence could be varied from 0°to 90...