Polycrystalline　diamond　(PCD)　skiving　cutter　has　dominated　research　in　recent　years.　However,　the　traditional　methods　of　fabrication　have　failed　to　cut　the　diamond　with　high　quality.　We　propose　the　two-step　laser　machining　process　combining　roughing　machining　with　orthogonal　irradiation　and　finishing　machining　with　tangential　irradiation.　In　addition,　the　processing　effect　and　mechanism　of　different　lasers　on　the　diamond　were　investigated　by　a　finite　element　analysis.　It＇s　proved　that　the　ultraviolet　nanosecond　laser　is　an　excellent　machining　method　for　the　processing　of　diamond.　Furthermore,　the　effect　of　the　processing　parameters　on　the　contour　accuracy　(R-t)　was　studied.　The　result　indicates　that　the　R-t　value　decreases　first　and　then　increases　as　the　increase　of　the　line　interval,　scanning　speed　and　defocusing　amount　(no　matter　positive　or　negative　defocus).　Further,　Raman　spectroscopy　was　applied　to　characterize　the　diamond　surface　under　different　cutting　methods　and　the　flank　face　of　the　tool　after　processing.　Finally,　a　high-quality　PCD　skiving　cutter　was　obtained　with　an　R-t　of　5.6　mu　m　and　no　phase　transition　damage.