When micro-nano structures in non-conductive polymer are observed by scanning electron microscope( SEM),the image quality are determined by the sample conductivity and observed parameters. The micro-nano channels in polymethylmethacrylate( PMMA) were sputtered with a gold coating. The influences of accelerating voltage,working distance and scanning speed to the SEM images were investigated. The best image quality of PMMA micro-nano channels was achieved at the high accelerating voltage,small working distance and moderate scanning speed.