For clinical use of the excimer laser more detailed knowledge of corneal wound healing is necessary. With an ArF excimer laser (193 nm, 750 mJ/cm2, 20 Hz) and a special slit mask system perforating and non-perforating keratectomies were performed in a series of 55 rabbits with a follow-up from one hour to six months post-op. After enucleation the corneas were immediately processed for light microscopy, scanning and transmission electron microscopy and vital staining of the endothelium (trypan blue/alizarin red S). In perforating cuts the endothelial reaction consists of polymegathism, migration, formation of multi-nucleated giant cells, metaplasia-like proliferation and ultimately stable reformation of the cell pattern (1h to 42d). Epithelium fills the anterior wound gap within three days with subsequent regression of the plug. Fibroblastic activity in the adjacent stroma leads to cellular immigration, production of new collageneous lamellae and complete reorganization of the wound cleft (1d to 6m). Nonperforating excisions showed similar healing tendency of stroma and epithelium, but no severe endothelial damage could be detected. Compared with former studies using knife incisions our results do not reveal significant difference regarding epithelial and stromal wound healing events. The encouraging healing tendency of the endothelium--similar to regeneration after ultrasound and Nd:YAG-laser damage--also confirms the applicability of excimer lasers in corneal surgery.