Previous studies demonstrated that laser ablation under transparent liquid can result in ablation enhancement and particle removal from the surface. Although the ablation enhancement by liquid is already known for semiconductor and metal, the phenomena of polymer ablation have not been studied. In this work, tile liquid-assisted excimer laser ablation process is examined for polymer materials, such as polyethylene terephthalate (PET), polymethyl methacrylate (PMMA) with emphasis on ablation enhancement and surface topography. In the case of PET and PMMA, the effect of liquid is analyzed both for thin water film and bulk water. The results show that application of liquid increases the ablation rate of PMMA while that of PET remains unchanged even in the liquid-assisted process. However, the surface roughness is generally deteriorated in the liquid-assisted process. The surface topography is found to be strongly dependent on the method of liquid application, i.e., thin film or bulk liquid.