A theoretical description of the ultraviolet laser etching process is developed. The threshold for laser ablation is reached when the density of absorbed photons is approximately equal to the density of chromophores in the material. Saturation of the absorption coefficient, absorption by the plume of ablated products, and multiphoton effects are considered. Agreement with all available experimental etch data, including femtosecond ultraviolet laser ablation, is found. The description is based on an analysis of the radiation transport at high intensities and is independent of the question as to whether ultraviolet laser ablation is photochemical or thermal.