The present invention is an engraved gemstone viewer for viewing a flat, smooth surface of a gemstone that has been micro or nano etched with an inscription such as an identification number. The gemstone is mounted on a piece of jewelry or can remain unmounted when placed inside or otherwise received by the viewer. A source of light directs a light beam toward a magnifying lens coated with a reflection enhancing coating. The lens reflects the light beam along a path incident to the surface of the gemstone containing the inscription. The smooth flat gemstone surface spectrally reflects the light beam along a path back toward the magnifying lens, which produces a viewable light image that reveals the inscription. The inscription is shown as a dark or lightless region of the light image.