Abstract: Based on the biomechanical and structural characteristics of cornea, a geometrical model of cornea is developed, combining the visualization with finite element method to compute simulatively LASIK (laser in-situ keratomileusis). The Influences of corneal stroma cutting depth, optical zone diameter cut and intraocular pressure (IOP) on operation result are discussed. It is shown that the LASIK operation is unsuitable to those ones whose IOP is high with thin cornea, and a better rectifying effect by LASIK is available to those ones whose optical zone diameter to cut are smaller. The biomechanical analysis made by sophisticated engineering technologies and relevant software is proved highly significant and pragmatic for reference.