The first and second law efficiencies of laser treatment of alumina surface are examined in line with the same laser scanning speeds and the laser power levels used in the experiments. Temperature and stress fields developed in the laser treated region are predicted for two laser power levels using ABAQUS code. The microstructural changes in the laser treated region are investigated using SEM and XRD. It is found that the first and second law efficiencies are reduced with increasing laser output power. von Mises stress attains high values at high laser power settings; which is more pronounced at high laser scanning speeds.