Device for machining the cornea (38) of a human eye (22) with focused pulsed laser radiation, which includes a laser source (12), controllable components (16) to establish the location of the radiation focus, a control computer (30 ) to control the components (16) and the laser source (12) and a control program (34) for the control computer, the control program containing instructions adapted to, after execution by the control computer, generate a figure of incision (36) in the cornea that allows the insertion of an intrastromal corneal ring implant, including the incision figure at least one ring incision (42) located completely deep within the corneal tissue and also at least one opening incision ( 44) extending at right angles to the plane of the ring incision ring from as far as the anterior surface (40) of the cornea or from the posterior surface of the cornea as far as m enos the ring incision, exhibiting the ring incision, assigned to the opening incision, a radial widening zone (48) - relative to the axis (46) of the ring -, and the opening incision falling into the ring incision in the widening zone, characterized in that the opening incision (44) is radially oriented relative to the axis (46) of the ring.Dispositivo para mecanizar la córnea (38) de un ojo humano (22) con radiación láser pulsatoria enfocada, que incluye una fuente láser (12), componentes controlables (16) para establecer la ubicación del foco de radiación, un ordenador de control (30) para controlar los componentes (16) y la fuente láser (12) y un programa de control (34) para el ordenador de control, conteniendo el programa de control instrucciones adaptadas para, tras la ejecución por el ordenador de control, generar una figura de incisión (36) en la córnea que permite la inserción de un implante de anillo corneal intraestromal, incluyendo la figura de incisión al menos una incisión de anillo (42) situada totalmente profunda dentro del tejido corneal y también al menos una incisión de abe