EXHIBIT 23.2
INDEPENDENT AUDITORS' CONSENT
The Board of Directors
LaserSight Incorporated:
We consent to incorporation by reference in the registration statement
on Form S-8 of LaserSight Incorporated, to be filed with the Securities and
Exchange Commission on July 31, 2000, of our report dated February 11, 2000,
relating to the consolidated balance sheets of LaserSight Incorporated and
subsidiaries as of December 31, 1999 and 1998, and the related consolidated
statements of operations, comprehensive loss, stockholders' equity, and cash
flows for each of the years in the three-year period ended December 31, 1999,
which report appears in the December 31, 1999 annual report on Form 10-K of
LaserSight Incorporated.
/s/KPMG LLP
St. Louis, Missouri
July 31, 2000
