Eisenhauer & Co. Investment Banking October 7, 1999 Premier Laser Systems, Inc. Attn: Mr. Robert Mahoney 3 Morgan Irvine, CA 92618 Dear Mr. Mahoney: We hereby consent to the reference herein to our report captioned Valuation of Patents and The Charge For Purchased Research and Development and to the incorporation by reference of this Annual Report on Form 10-K/A into all Registration Statements on Form S-8 previously filed by Premier Laser Systems, Inc. Sincerely, EISENHAUER & CO. By: /s/ Bruce Eisenhauer Bruce Eisenhauer Managing Director