The applicability of hydrodynamic models for theoretical description of UV laser ablation of polymers is studied. The plume formation is considered as a first-kind phase transition. In case of strongly absorbing polymers this phase transition occurs as a surface evaporation, and in case of weakly absorbing polymers as a bulk evaporation. The vapor plume is assumed to be transparent for laser radiation, and its expansion is described by the isoentropic hydrodynamic equations. New analytical expressions for ablation (etch) depths per pulse are obtained, which are in good agreement with the available experimental data (Afanasiev et al. 1997).