Micro-machining techniques using pulsed lasers are currently being applied world-wide in many diverse industrial application areas including biomedical devices, printers, nat-panel displays, semiconductors devices and telecommunications systems. In particular, the use of excimer lasers has been at the forefront of the new developments in the manufacture of complex micro-structures for the production of micro-optical-electro-mechanical-systems (MOEMS) units such as nozzles, optical devices and sensors. This paper reviews the fundamentals of excimer laser micromachining techniques and details recent developments which have enhanced the capabilities of these approaches. Application areas where these techniques are of interest are highlighted.