Abstract: A laser system and masking apparatus for reprofiling surfaces, such as corneal surfaces. The system includes a laser and a mask disposed between the laser and the surface to be reprofiled, the mask providing a pre-defined profile of resistance to laser radiation, such that upon irradiation, part of the radiation is selectively absorbed and part is transmitted to the surface in accordance with the masked profile, to selectively erode the surface. The masking apparatus may consist of a mask to be affixed to the surface or may further include a support structure to support and position the mask above the surface. The resistance profile can be created by varying the thickness or the composition of the mask.