The effect of polymer matrix on laser processing of Au nanoparticles dispersed polymer resist was reported. Au nanoparticles dispersed polymer is a resist in which Au nanoparticles with average diameter of around 3 nm was dispersed. Since the resist has a strong absorption at the wavelength of around 530 nm, it can be micromachined using focused low power Nd: YVO4-SHG laser (CW, wavelength of 532 nm). From the evaluation of a dispersibility of Au nanoparticle in the different polymer using X-ray diffraction and visible ray absorbance, it was confirmed that the dispersibility of Au nanoparticle induced by the kind of polymer matrix influenced laser-processed shape. Moreover, from thermal properties and the calculation of temperature rise distribution by laser beam in polymer resist, it was predicted that the processing mechanism for thermoplastic polymer resist was related with melt and grain growth of Au nanoparticle. (C) 2008 Elsevier B. V. All rights reserved.