CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in this Registration Statement
of ESC Medical Systems Ltd. Form S-8 of our report dated February 10, 1999,
appearing in the Annual Report on Form 10-K of ESC Medical Systems Ltd. for
the year ended December 31, 1998 and to the reference to us under the
heading "Experts" in the Prospectus, which is part of this Registration
Statement.
Luboshitz Kasierer
Member firm of Arthur Andersen
Haifa, Israel
June 30, 2000
