The present patent application relates to a system (10) for forming a corneal tissue implant from a donor cornea for modifying a refractive profile associated with an eye having a recipient cornea, the system comprising:a laser assembly (14, 16, 20, 26) operable to output a pulsed laser beam； anda controller (22) coupled to the laser assembly and operable to direct the laser assembly to:incise a portion of corneal tissue from the donor cornea and modify the portion of corneal tissue to form the corneal tissue implant having a contour and having a refractive profile for correcting the refractive profile of the eye.
