Liquid-assisted laser technology is used to etch defect-free materials for high-precision electronics and machinery. This study investigates water-jet-assisted laser etching of polysilicon material. The depths and widths of the etched grooves were investigated for different water-jet incident angles and velocities. To select optimal parameters for a composite etching processing, the results of many tests must be compared, and at least one set of good processing parameter combinations must be identified. Herein, the influence of different parameters on the processing results is studied using an orthogonal test method. The results demonstrate that the depths and widths of the processing grooves were nearly identical at water-jet angles of 30°and 60°; however, the 60° incidence conferred a slight advantage over 30° incidence. The section taper, section depth, and surface topography were optimized at a water-jet velocity of 24-m/s, 1.1-ms laser pulse width, 40-Hz frequency, and 180-A current. Under these conditions, the section taper and groove depth were 1.2° and 1.88 mm, respectively. The groove surfaces exhibited no splitting, slagging, or other defects, and no recast layers were visible.