The photoablation of a phenylsiloxane spin-on-glass (SOG) (Allied Accuglass 204) in the precured state has been studied at 193 and 248 nm using an excimer laser. The ablation of a 400 nm layer of SOG on silicon was monitored interferometrically using a He-Ne laser. At 193 nm, where the absorption coefficient is high, the reflectivity shows the oscillation expected for uniform photoablation at the surface, but the SOG is not completely removed. At 248 nm the SOG film is nearly transparent, and for 0.53 J cm−2 only one shot is required for complete removal. At lower fluences more pulses are required to remove the SOG completely, but the reflectivity does not show the oscillation that would be expected for the uniform removal of material at the surface. The microlithographic capabilities of laser photoablation of SOG were investigated at 248 nm, and lines 2 μm wide with sloping sides 0.2 μm wide were obtained.