We report the fabrication of complex 3D microstructures in silica and polymethylmethacrylate glass by a combination of femtosecond laser microfabrication and chemical wet etching techniques. It is demonstrated that fabrication of interconnected network of channels having lengths of about 200 µm, and diameters as small as 10 µm is possible due to the enhanced etching selectivity (typically 20 -60) in the laser-irradiated regions. Thus, it becomes feasible to form 3D micro-fluidic and photonic

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... stal structures in transparent glass-like materials using this approach. In addition, preliminary results on microstructuring of rubber are presented.