The nonlinear optical processes involved in etching thin polymer films by direct-write multiphoton photolithographic methods (Higgins et al. Appl. Phys. Lett. 2006, 88, 184101) are systematically explored. Power-dependent etching data are obtained for thin films of several commercial polymers, including poly(methyl methacrylate) (PMMA), polystyrene (PS), poly(butyl methacrylate) (PBMA), and poly [2-(3-thienyl)ethyloxy-4-butylsulfonate] (PTEBS). Femtosecond pulses of light from a Ti: sapphire laser are focused to a diffraction limited spot of similar to 570nm 1/e(2) diameter in the films to induce etching. The power dependence of etching in each polymer is used to determine the order of the nonlinear optical process involved. The results for PMMA and PBMA, both of which absorb to the blue of 240 nm, demonstrate that etching involves absorption of several (i.e., 4-6) photons by the polymer, whereas PS, which absorbs wavelengths shorter than 280 nm, is etched by a lower-order process involving fewer (i.e., 3-4) photons. PTEBS, a conducting polymer that absorbs in the visible, is etched by a two-photon process. The results are consistent with an etching mechanism that involves multiphoton-induced depolymerization of the polymer, followed by vaporization of the resulting fragments. The etching resolution is found to be highest for polymers having high glass transition temperatures, low molecular weights, and no visible absorption. Among the polymers examined, low molecular weight PMMA is concluded to be the best polymer for use with this lithographic method. Finally, soft lithography is used to transfer patterns produced in a PMMA film onto poly(dimethylsiloxane), demonstrating a simple means for fabricating submicrometer-scale structures for use in micro- and nanofluidic devices.