Single crystal silicon carbide (SiC) material is highly suitable for the development of Micro Electro Mechanical Systems (MEMS) devices.SiC are highly suitable for high-temperature application due to its mechanical robustness, chemical inertness and electrical stability at elevated temperatures. Wide varieties of reports are published on the convention Chemical Vapour Depostion (CVD) and chemical etching techniques based Micro-Fabrication and micro etching of SiC in particular for MEMS device. But however laser based SiC micro fabrication and micro-etching have their own advantages as compared to the conventional system. This paper highly focuses on how well the laser based micro fabrication and micro -etching can be tailored for the development of SiC based MEMS device.