We have developed a fast and simple method for fabricating microfluidic channels in silicon using direct laser writing. The laser microfabrication process was optimised to generate microfluidic channels with vertical walls suitable for acoustic particle focusing by bulk acoustic waves. The width of the acoustic resonance channel was designed to be 380 µm, branching into a trifurcation with 127 µm wide side outlet channels. The optimised settings used to make the microfluidic channels were 50% laser radiation power, 10 kHz pulse frequency and 35 passes. With these settings, six chips could be ablated in 5 h. The microfluidic channels were sealed with a glass wafer using adhesive bonding, diced into individual chips, and a piezoelectric transducer was glued to each chip. With acoustic actuation at 2.03 MHz a half wavelength resonance mode was generated in the microfluidic channel, and polystyrene microparticles (10 µm diameter) were focused along the centre-line of the channel. The presented fabrication process is especially interesting for research purposes as it opens up for rapid prototyping of silicon-glass microfluidic chips for acoustofluidic applications.