A newly developed scanning electron microscope (SEM) installed with a 3D analyzer and a confocal laser scanning microscope (CLSM) were used to evaluate the images and surface profiles of enamel and dentin after CO₂ laser irradiation. The surface roughness (Ra) was measured and the results were correlated with a stylus profilometer. Raman analysis was done and the laser irradiation effect after acid etching was also examined. Human intact extracted teeth were vertically sectioned. The laser was applied perpendicularly to non-etched and 35% phosphoric acid-etched teeth. The enamel resulted in a crater-like surface. The material was removed in the places where hydroxyapatite crystallites ran parallel to the irradiated surface. Non-etched dentin showed little change after irradiation, with some cracks mostly in the peritubular dentin; whereas in acid-etched dentin there was evaporation of collagen and melting of hydroxyapatite. The SEM and CLSM showed similar profiles and different image contrast. Ra levels obtained by the SEM and CLSM were similar to that obtained with the stylus profilometer. Raman analysis showed that bands of organic collagen matrix on dentin were lost and broad peaks due to carbon were observed. Both the SEM and CLSM provided non-contact evaluation of structural changes of teeth by laser irradiation through surface analysis in selected microareas, which was not possible using the stylus profilometer. Dentin showed more structural changes on the acid-etched surface by irradiation than on the non-etched one.