The Femtosecond laser is a very promising tool for performing accurate dissection in various cornea layers. Clearly, the development of this application requires basic knowledge about laser-tissue interaction. One of the most significant parameter in laser applications is the ablation threshold, defined as the minimal laser energy per unit surface required for ablation. This paper investigates the ablation threshold as a function of the laser pulse duration for two corneal layers (endothelium and epithelium) as well as for hydrogel with different hydration degrees. The measured ablation thresholds prove to behave very differently as a function of the pulse duration for the various materials investigated, although the values obtained for the...