SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
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                                    FORM 8-K
                                 CURRENT REPORT



                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


       Date of Report (Date of earliest event reported): December 1, 2000



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                           PREMIER LASER SYSTEMS, INC.
             (Exact name of registrant as specified in its charter)

           California                     0-25242                 33-0476284
(State or other jurisdiction of   (Commission File Number)     (I.R.S. Employer
         incorporation)                                      Identification No.)

            1 Argonaut, Suite 201, Aliso Viejo, CA                  92656
         (Address of principal executive offices)                (Zip Code)

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       Registrant's telephone number, including area code: (949) 859-0656


                                       N/A
          (Former name or former address, if changed since last report)
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ITEM 5.           OTHER EVENTS

         Attached hereto as Exhibits 99.1 through 99.4 and incorporated herein
by reference are the debtor in possession interim financial statements filed by
Premier Laser Systems, Inc. with the U.S. Bankruptcy Court for each of the four
months ending December 31, 2000 through March 31, 2001.



ITEM 7.           FINANCIAL STATEMENTS AND EXHIBITS.

         (c)      Exhibits.

                  The following exhibits are filed as a part of this report:

Exhibit No.       Description
- -----------       -----------


99.1     Debtor in Possession Interim Statement For Period Ending December 31,
         2001 with attachments 1, 2, 3, 5 and 6.

99.2     Debtor in Possession Interim Statement For Period Ending January 31,
         2001 with attachments 1, 2, 3, 5 and 6.

99.3     Debtor in Possession Interim Statement For Period Ending February 28,
         2001 with attachments 1, 2, 3, 5 and 6.

99.4     Debtor in Possession Interim Statement for Period Ending March 31, 2001
         with attachments 1, 2 and 3.






                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                           PREMIER LASER SYSTEMS, INC.



                                           By: /s/ Robert Mosier
                                              --------------------------
                                              Robert Mosier
Date: May 5, 2001                            Chairman of the Board, CEO and CFO







                                INDEX OF EXHIBITS

Exhibit No.       Description
- -----------       -----------

99.1     Debtor in Possession Interim Statement For Period Ending December 31,
         2000 with attachments 1, 2, 3, 5 and 6.

99.2     Debtor in Possession Interim Statement For Period Ending January 31,
         2001 with attachments 1, 2, 3, 5 and 6.

99.3     Debtor in Possession Interim Statement For Period Ending February 28,
         2001 with attachments 1, 2, 3, 5 and 6.

99.4     Debtor in Possession Interim Statement for Period Ending March 31, 2001
         with attachments 1, 2 and 3.