EXHIBIT 23.1
Independent Auditors' Consent
The Board of Directors
LaserSight Incorporated:
We consent to incorporation by reference in the registration statement (No.
333-35822) on Form S-3/A of LaserSight Incorporated, to be filed with the
Securities and Exchange Commission on August 18, 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 and to the reference to our firm under the heading
"Experts" in the prospectus.
/s/KPMG LLP
St. Louis, Missouri
August 18, 2000
