The currently available microchannel fabrication techniques ranging from various etching methods and micro electrical discharge machining to laser microfabrication have some apparent advantages and weaknesses when compared one to another. Manufacturing process should satisfy several important criteria: diversity of the working material, the minimal fabricated feature size, the capability of 3D structuring, the precision and surface quality, maximum aspect ratio, the production costs, etc. This study focuses on combining the benefits of dry etching and laser structuring of a silicon substrate in order to produce microchannels with a capability of an improved heat transfer during boiling. The microchannels with a minimal cross section of 50×50 μm were etched in silicon and afterwards laser structuring was employed in order to make surface topography more appropriate for boiling heat transfer. The laser treatment resulted in micron sized cavities at the bottom of the microchannels, which lowered the temperature of the onset of boiling and improved the heat transfer during flow boiling. The performed combination of manufacturing methods proved to be complementary and cost effective.