To evaluate the efficacy and safety of laser-assisted subepithelial keratectomy (LASEK) for the treatment of myopia and astigmatism (low, moderate and high).Laser-assisted subepithelial keratectomy was performed by 3 surgeons in 45 eyes using an INPRO Gauss Excimer laser (31 eyes) or a NIDEK EC-5000 Excimer Laser (14 eyes). The mean follow-up is 9 months (3-15 months). Preoperative best-corrected visual acuity (BCVA) and corneal topography were measured. The postoperative parameters were: uncorrected visual acuity (UCVA), best-corrected visual acuity (BCVA), spherical equivalent refraction (SER), defocus equivalent refraction (DER), and corneal topography.The mean preoperative sphere and cylinder were -4.09 diopters (D) +/- 1.94 D (range -1.25 D to -9.75 D) and -0.67 D +/- 0.55 D (range 0 D to -2.50 D) respectively. No eye lost 2 or more lines of BCVA. The UCVA was > or = to 20/20 in 56% of the cases and 20/40 or better in 100% of the cases. No eye developed corneal haze that affected visual acuity. No major complications were recorded.LASEK treatment is a safe and effective technique for treatment of low to high myopia. This surgical technique is less invasive and more effective than LASIK because of the lack of flap- and microkeratome-related complications.