Different wavelength lasers (308 nm, 193 nm and 2.94 μm) were used to irradiate cornea. Morphological changes of epithelial and endothelial cells were observed by quantitative image analysis. It was found that epithelial cells of cornea irradiated by 308 nm excimer laser have apparent changes in nuclear area and morphology. The epithelial cells regenerated after 193 nm laser irradiation have no obvious change. After 2.94 μm laser irradiation, no change in nuclear morphology and area was observed. But it was harmful to endothelial cells, if energy density or ablating depth was excessive.