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This chapter presents the carbonization and graphitization of polymer materials through laser-based degradation to fabricate conductive structures. The fundamentals of degradation are first explained based on the thermal degradation and photodegradation of polymers to alter the chemical structures to form carbon-rich products. This process yields electrically conductive graphitic carbon under certain conditions. By using a laser as an energy source for the degradation, spatially targeted areas on bendable and stretchable elastomers can be altered to conductive structures that can be used in flexible electronics. Although laser-induced carbonization and graphitization can be traced back to the 1980s, research in this field was revived in the mid-2010s, and increased attention has been paid since then. Fundamental studies along with material analyses and applications of the formed conductive structures in various devices, such as supercapacitors, strain sensors, and bioelectronic devices, are also reviewed in this chapter. In addition, laser degradation of poly-dimethylsiloxane, which is a versatile polymer for flexible devices, and natural materials, such as cellulose, are highlighted as emerging precursors of laser-induced conductive structures.