LASIK consists of two steps: the first step involves the formation of a corneal flap and the second one is when the excimer ablation is performed in the corneal stromal bed. Femtosecond lasers (FL) have been widely used in LASIK surgery to fashion the corneal flap. The laser will cut a lamellar followed by a vertical corneal incision. We are able to produce a vertical cut since the Femtosecond laser can deliver laser pulses of 1 micron diameter at a preselected depth in the cornea, which then expands to 2 to 3 microns with the formation of a cavitation bubble. These pulses create micro-photodisruption of the corneal tissue by the formation of an expanding bubble of carbon dioxide and water, which in turn cleaves the tissue and creates a plane of separation. The flap is then removed to expose the stroma and the refractive treatment is done by the excimer laser over the denuded stroma. The advantages of femtosecond laser over microkeratome LASIK flaps have been reduced postoperative dry eye symptoms, less chance of dislocation from trauma and reduced incidence of button holes or free caps.