This work is focused on laser modification of polymers with different angles of incidence. Periodic surface structures generated by linearly polarized F2 laser light (157 nm) on polyethyleneterephthalate (PET) were studied. Atomic force microscopy was used to study the topological changes induced by the laser irradiation. The laser irradiation induces the formation of periodic ripple structures, the width of and the height being angle dependent. The periodic structures were formed with the laser fluence 4.70 mJ/cm2. The laser modified PET foils were coated with a 50 nm thick gold layer by sputtering. After Au deposition on the laser PET foils with ripple structure, the roughness of surface decreases in comparison to PET with ripples without Au coating.