In the present work, AlN has been sintered under nitrogen atmosphere using the cold isostatic pressing technique (3000 bar) for its shaping. Yttria has been used as a sintering aid and also samples of pure AlN without any sintering aids have been prepared. The excimer laser treatment of these samples has been investigated. The surface morphology (phases characterization, microcrystalline structures, roughness, surface layer orientation, grain size), the depth of the influenced layer and the quality of the laser treatment (presence of microcracks, sealing of porosity, homogeneity) have been studied in relation to the properties of the samples before the laser treatment. The electrical resistivity of the sample surfaces after laser treatment has also been measured. The proper conditions for excimer laser micromachining of AlN are also investigated and comparisons between two different laser wavelengths (193 nm, 248 nm) used are made.