This paper presents the utilisation of Response Surface Methodology (RSM) as the prediction tool for the laser micro-machining process. Laser internal microchannels machined using pulsed Nd:YVO4 laser in polycarbonate were investigated. The experiments were carried out according to 33 factorial Design of Experiment (DoE). In this work the three input process set as control parameters were laser power, P; pulse repetition frequency, PRF; and sample translation speed, U. Measured responses were the channel width and the micro-machining operating cost per metre of produced microchannels. The responses were sufficiently predicted within the set micro-machining parameters limits. Two factorial interaction (2FI) and quadratic polynomial regression equations for both responses were constructed. It is proposed that the developed prediction equations can be used to find locally optimal micro-machining process parameters under experimental and operational conditions.