Abstract: Tissue resurfacing is accomplished by propelling biocompatible, non-toxic materials at the tissue with sufficient velocity to cause destruction or loosening of tissues to a desired depth. The biocompatible materials are generated by abrading a solid frozen unit and propelling the abraded material onto the surface of the skin or tissue to be treated. A vacuum line near the delivery tip may used to remove excess materials or reaction by-products that build up on the surface of the skin. The treatment system generally consists of a control unit, a handheld particle generator and a cable that connects the control unit to the particle generator. The control unit can include user controls to select particle temperature, particle flux, particle velocity and vacuum. The handheld particle generator contains a mechanism to push the frozen biocompatible material against a rotating grinding wheel that produces small particles, which are propelled against tissue being treated.