Abstract: Method for preparing corneal donor tissue preferably from animal sources, or other living species, such as pigs, for refractive eye surgery resulting in lenticules of predictable lens power and which prevent immunologic rejection. The method inludes the chemical treatment of the corneal donor tissue by a fixative agent, such as gluteraldhyde, which neutralizes immune response and which cross-links the tissue to prevent swelling. The tissue is stabilized for long periods by the chemical treatment and does not necessarily require freezing for lathing. The method allows for the preparation and storage of large numbers of corneal lenticules in a variety of predictable powers and sizes, preferably with preplaced sutures, for subsequent eye surgery, particularly for epikeratophakia grafts and penetrating keratoplasty (corneal transplants).