AIM:To evaluate the cutting depth,smoothness and feasibility of corneal laminal cutting with femtosecond laser on porcin eye.METHODS:Corneal laminal cutting with femtosecond laser was performed on 10 fresh in vitro porcin eyes and 10 rehydrated glycerin preserved procin eyes.Thickness of cornea and corneal flap were measured and calculated before and after laser cutting.Meanwhile,corneal flap with same diameter was made manually.Two types of cutting surfaces were observed with scanning electron microscope.RESULTS:Thickness of flap in fresh cornea and rehydrated cornea was 394.10±12.04μm and 366.30±15.28μm respectively.Cutting surfaces with laser was more smooth than that of manually made.CONCLUSION:There is difference between actual and predetermined cutting depth with femtosecond laser in vitro porcin cornea.Cutting surfaces with laser was more smooth.There should be better prospect in keratoplasty.