The first and second law efficiency analyses of laser treatment of bronze surface are carried out. The thermal analysis associated with the laser treatment process is presented and the efficiencies are simulated in accordance with the experimental conditions. The changes in the microstructure of the laser treated surface were examined using optical and scanning electron microscopes (SEM), energy dispersive X-ray (EDX) analysis and X-ray diffraction (XRD) analysis. It is found that the first and second law efficiencies increase as laser output power and laser scanning speed reduce. The second law efficiency remains lower than the first law efficiency due to exergy destruction during the laser melting process. The laser treated surface is free from crack and irregularities.