Aim of the study was to investigate the surface and subsurface structure of enamel after irradiation with an Er:YAG laser (wavelength 2.94 micrometer, pulse duration 250 - 500 microseconds, free running, beam profile close to tophead, focus diameter 600 micrometer, focus distance 13 mm, different power settings, air-water spray 2 ml/min; KAVO Key Laser 1242, Kavo Biberach, Germany). The surface of more than 40 freshly extracted wisdom teeth were irradiated using a standardized application protocol (pulse repetition rate 4 and 6 Hz, moving speed of the irradiation table 2 mm/sec and 3 mm/sec, respectively). On each surface between 3 and 5 tracks were irradiated at different laser energies (60 - 500 mJ/pulse) while each track was irradiated between one and ten times respectively. For the scanning electron microscope investigation teeth were dried in alcohol and sputtered with gold. For light microscopic examinations following laser impact, samples were fixed in formaldehyde, dried in alcohol and embedded in acrylic resin. Investigations revealed that at subsurface level cracks can not be observed even at application of highest energies. Borders of the irradiated tracks seem to be sharp while melted areas of different sizes are observed on the bottom of the tracks depending on applied energy. Small microcracks can be seen on the surface of these melted areas.