Femtosecond laser-assisted chemical etching technology has unique advantages in high quality, high depth to diameter ratio and high controllability of microporous processing, which provides a new way and method for the preparation of microporous. It has great application potential in micro total analysis system, three-dimensional optical flow control system in optical fiber and resonator manufacturing. In this paper, the research progress of femtosecond laser-assisted chemical etching for transparent media materials in recent years is reviewed, including the effect of femtosecond laser-modified zone on etching rate, the effect of strong acid and strong alkali chemical solution on etching effect, the optimization of chemical etching process, and the application of femtosecond laser-assisted chemical etching. The challenges faced by femtosecond laser-assisted chemical etching of microchannels, structure processing mechanism, and technology are summarized, and the research focus in the future is prospected.