Makrofol-De polycarbonate is a class of polymeric solid state nuclear track detector which has many applications in various industrial fields. A study of the modification possibility of the dielectric properties of a Makrofol polymer using laser irradiation has been carried out. In the present work, Makrofol samples were irradiated using different fluences between 0.47 and 10.4 J/cm 2 of 5 W infrared laser. The modifications in the laser irradiated Makrofol samples have been studied as a function of fluence using dielectric constant ε , dielectric loss ε , and AC conductivity σ AC measurements. The frequency dependencies (100 Hz-5 MHz) of ε , ε and σ AC at 35 • C were investigated. The dielectric constant ε , dielectric loss ε and AC conductivity σ AC were also found to increase on heating up to 100 • C. The results indicate that ε , ε and σ AC depend not only on the frequency and temperature but also on the laser fluence.