A laser writing method is developed to fabricate porous structures on copper microchannel wall surfaces for enhanced microchannel heat sinks(MHSs). The formation feasibility together with its mechanism of such porous structures is explored by the comparison of dry and wet laser writing process, i.e., in both air atmosphere and under de-ionized water. Rectangular microchannels with ripples-like porous structures on the wall surfaces, which consisted of numerous micro-holes and micro-cavities,have been successfully formed in the dry laser writing process. Nevertheless, the microchannel wall surfaces were hardly altered in wet conditions. Besides, the effect of laser fluence on the formation of porous structures on the microchannels was also assessed in both dry and wet conditions. In dry laser writing process, the microchannel depth and surface roughness of wall surface increased monotonically, whereas the microchannel bottom width decreased continuously with increasing the laser fluence. On the other hand, the microchannel wall kept almost unchanged with smooth surfaces with increasing laser fluence in wet conditions.