A hybrid technology combined ion beam etching and femtosecond laser machining was proposed for solving the problem of high surface roughness when processing of hard materials by femtosecond laser machining. First, silicon carbide micro/nano structures were fabricated by femtosecond laser machining. Then, the silicon carbide micro/nano structures were etched by ion beam etching. Ion beam etching can adjust the width and depth of the line structure, and reduce the surface roughness of the structures from about 106 nm to 11.8 nm. The silicon carbide Fresnel zone plate prepared by this technology exhibits well focusing and imaging properties.