Microneedles (MN) offer an attractive, painless, and minimally invasive approach for drug delivery through the skin. In this study, we describe a method for fabricating MN molds with controlled microstructures. Microfabrication using laser ablation was employed to create patterns on the surface of PDMS sheets to obtain MN molds, which were then replicated twice to produce PDMS molds and used with PVA material for micro-needle fabrication. During the fabrication process, the microstructure of the MN molds was controlled by varying laser parameters. The resulting MNs produced from these molds had dimensions of approximately 1500 µm and could withstand forces ranging from 0.77 N to 0.93 N. Additionally, different concentrations of PVA were investigated to determine the optimal conditions for fabricating micro-needle systems with suitable mechanical properties. The study also assessed the characteristics of the microneedle system, such as durability and effective drug delivery capability. The results demonstrated that at a PVA concentration of 10%, the microneedles exhibited the best characteristics. The findings have shown the feasibility of using PVA microneedles for drug distribution, offering a promising solution to address the limitations of conventional drug delivery methods.