A method of preparing a donor cornea for transplantation is disclosed. Tissuewhich includes the donor cornea is first harvested from the donor. An undercutis incised within stromal tissue of the donor cornea. Following formation ofthe undercut, a sidecut is incised in the donor cornea. The incisions are preferablyformed by photoaltering the stromal tissue using a laser. The combination ofthe incisions preferably forms a corneal flap in the donor cornea. In addition,a corneal section may be excised from the donor cornea using a trephine, a laser,or other appropriate surgical equipment.
