The polytetra_fluoroethylene (PTFE) substrates were implanted with 160 kev N ions to a dose range between 1×１0１4 and １×１017 ions/cm2 at di fferent temperatures. The treated samples were examined by visible (5145 nm) a nd Fourier transform infrared (1064 nm) Raman spectroscopy as well as by scannin g electron microscopy. Ion implantation on PTFE in the low dose range leads to e nhancement of crystallinity of PTFE. In the intermediate dose range, sputter los s effects are dominant and the roughness of the surface increases. At higher dos es, the microstructure strongly evolves and double CC bonds are created. In addi tion, the etching yield and the changing extent of the surface microstructure ar e enhanced by the temperature of PTFE substrate.