The deep etching of GaN(0001) thin films epitaxially grown on Al2O3(0001) has been investigated by laser ablation using F-2 and KrF excimer lasers. The simultaneous irradiation with F-2 and KrF excimer lasers markedly improves etching quality compared with single-KrF excimer laser ablation and provides almost the same quality as that in the case of single-F-2 laser ablation with a high etching rate. Additionally, the present method achieves the deep etching of a GaN film of more than 5 mu m in depth with steep side walls at an angle of 87 degrees by changing the laser incidence angle.