iLASIK is a form of refractive eye surgery similar to LASIK that creates a corneal flap with a femtosecond laser microkeratome rather than with a mechanical microkeratome, which uses a steel blade.

The actual refractive correction by corneal ablation can then be performed with any excimer laser that is able to perform LASIK, including conventional, wavefront-optimized, or wavefront-guided ablation . Each laser pulse creates a tiny bubble there. A pattern of many overlapping bubbles is created, allowing to lift off a flap off the cornea.

The procedure then continues as in traditional LASIK, with an excimer laser removing material from the exposed surface beneath the flap.