CO₂ laser matrixectomy is often the procedure of choice for permanent, partial, or total nail ablation in the treatment of recurrent ingrown nails, pincer deformity, and recalcitrant onychomycosis. Chemical matrixectomy with either phenol, sodium hydroxide, or acetic acid is effective but causes extensive tissue necrosis, which may be associated with significant postoperative pain, persistent drainage, or periostitis.