ESC MEDICAL SYSTEMS LTD
S-8, EX-23, 2000-06-30
MEDICAL, DENTAL & HOSPITAL EQUIPMENT & SUPPLIES
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                 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 reports dated March 30, 2000,
appearing in the Annual Report on Form 10-K of ESC Medical Systems Ltd. for
the year ended December 31, 1999.




Brightman Almagor & Co.
Certified Public Accountants
A member of Deloitte Touche Tohmatsu

Tel Aviv, Israel
June 30, 2000




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