EXHIBIT 23.1

                        CONSENT OF INDEPENDENT AUDITORS

  We consent to the use in this Amendment No. 1 to Registration Statement No.
333-78655 of Premier Laser Systems, Inc. on Form S-1 of our report dated June
9, 1999, appearing in the prospectus, which is part of this Registration
Statement, and of our report dated June 9, 1999 relating to the consolidated
financial statement schedule appearing elsewhere in this Registration
Statement.

  We also consent to the reference to us under the headings "Selected
Financial Data" and "Experts" in such Prospectus.

                                          Haskell & White LLP

Newport Beach, California

June 29, 1999