- In this study, the authors report on femtosecond laser direct generation of microchannels inside poly(methyl methacrylate) with variable dimensions ranging from a channel height of 20 to 350 μm and an aspect ratio down to 1.2. Focused ultrashort laser pulses are used to trigger a material modification in the focal area which can be selectively opened by a subsequent annealing process. A 3D microchannel architecture can easily be realized by moving the specimen using motorized stages, allowing freely chosen complex shaped channel layouts. While the laser wavelength is identified as one of the main parameters determining process effectiveness, another core of this study is the variation of channel dimensions by the numerical aperture of the applied objective to focus the laser. The authors find that both size and shape of the modified region and the resulting microchannel can be controlled by altering the numerical aperture.