The combination of a gray tone phase mask with a laser assisted wet etching process was applied to fabricate complex microstructures in UV transparent dielectric materials. This <i>one-step</i> method allows the generation of arrays of plano-convex and Fresnel micro-lenses using a conventional XeCl excimer laser and an absorbing liquid, which is in contact with the UV transparent material. An array of plano-convex micro-lenses was tested as beam homogenizer for a high power XeCl excimer and ps Nd:YAG laser. The roughness of the etched features varies from several μm to 10 nm, depending on the laser fluence and concentration of the dye in the organic liquid. The etching process can be divided into several etching mechanisms which vary with laser fluence.