In the present paper, the influence of tubule orientation on surface texture development was studied. Specimens of dentin with a wide range of tubule orientations were extracted from caries-free human teeth, processed using KrF laser radiation, and analyzed by scanning electron microscopy. When a transverse cross section of dentin cut perpendicularly to the tooth axis is processed with KrF laser radiation, a cone-like topography develops in the inner dentin where tubules are parallel to the laser beam. When laser processing is carried out in the outer dentin, because tubules are significantly tilted with respect to the laser beam, flat surfaces are achieved. The surface texture after laser processing depends effectively on the angle between the tubules and the laser beam. The dependency of cone growth on tubule orientation was confirmed using a simple differential ablation model.