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EXCEL - IDEA: XBRL DOCUMENT - LCA VISION INCFinancial_Report.xls
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EX-32 - SECTION 906 COO AND CFO CERTIFICATION - LCA VISION INCd264328dex32.htm
EX-21 - SUBSIDIARIES OF THE REGISTRANT - LCA VISION INCd264328dex21.htm
EX-31.1 - SECTION 302 COO CERTIFICATION - LCA VISION INCd264328dex311.htm
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10-K - ANNUAL REPORT - LCA VISION INCd264328d10k.htm
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Exhibit 23

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-07621) pertaining to the LCA-Vision Inc. 1995 Long-Term Stock Incentive Plan and LCA-Vision Inc. Directors’ Nondiscretionary Stock Option Plan, in the Registration Statement (Form S-8 No. 333-74485) pertaining to the LCA-Vision Inc. 1998 Long-Term Stock Incentive Plan, in the Registration Statement (Form S-8 No. 333-123522) pertaining to the LCA-Vision Inc. 2001 Long-Term Stock Incentive Plan, in the Registration Statement (Form S-8 No. 333-135414) pertaining to the 2006 Stock Incentive Plan of LCA-Vision Inc., and in the Registration Statement (Form S-8 No. 333-174395) pertaining to the LCA-Vision Inc. 2011 Stock incentive Plan of our reports dated March 7, 2012, with respect to the consolidated financial statements and schedule of LCA-Vision Inc., and the effectiveness of internal control over financial reporting of LCA-Vision Inc., included in this Annual Report (Form 10-K) for the year ended December 31, 2011.

/s/ Ernst & Young LLP

Cincinnati, Ohio

March 7, 2012