Background: Laser in situ keratomileusis (LASIK) combines keratomileusis with the accuracy of the excimer laser and is used worldwide for correction of a broad range of refractive abnormalities. Objective: To asses structural and functional changes of macular and NFL using spectral domain optical coherence tomography (SD-OCT) following LASIK surgery using moria microkeratome. Patients and Methods: A total of 50 were enrolled in our study to be examined before and one month after operation using OCT device Al-Azhar University Hospital (Damietta). A complete ophthalmological examination included uncorrected visual acuity; best corrected visual acuity, full slit lamp examination and corrected tonometery. Examination was done by optical coherence tomography to record macular and NFL thickness. Results: There was no effect on the thickness of the project before the operation (13.66 ± 18.99) and after the operation (13.31 ± 18.87). The results also showed that there was no effect on the thickness of the nerve fibers before the operation (5.31 ± 40.18) and after the operation (5.33 ± 39.90). Conclusion: LASIK is a safe procedure on posterior segment of the eye, Suction with no effect on macular and retinal nerve fiber layers thickness.