Objective: To evaluate the changes in corneal epithelial thickness (CET) and corneal optical density (CD) after transepithelial photorefractive keratectomy using smart pulse technology (SPT-TPRK) and analyze their correlation. Methods: Sixty patients (120 eyes) who underwent SPT-TPRK in the Department of Ophthalmology at the First Affiliated Hospital of Xinxiang Medical University between February and August 2023 were selected to evaluate changes in CET and CD preoperatively and at 1 week, 1 month, and 3 months postoperatively. Results: At 1 week after SPT-TPRK, the CET, had statistically significantly thickened compared with preoperation (P < 0.05), and the CET at 0~2mm had significantly increased(P < 0.05). At 1 month after SPT-TPRK, the CET at 0~2mm had statistically significant decreased(P < 0.05). At 3 months after SPT-TPRK, the CET had reached preoperative levels（P＞0.05）. At one month and three months after SPT-TPRK, the CD increased(P < 0.05), and was positively correlated with CET(P < 0.05). Conclusions: Corneal epithelial remodeling took 3 months in areas within 2 mm of the central cornea; areas with thinner CET had faster postoperative corneal epithelial remodeling and more thickening in the early postoperative period; CD increased in the early postoperative period compared with the preoperative period, and there was a positive correlation between CET and CD.