SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549


                                  FORM 8-K
                               CURRENT REPORT


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


                             February 10, 2000
           ------------------------------------------------------
                     (Date of earliest event reported)


                          ESC MEDICAL SYSTEMS LTD.
           ------------------------------------------------------
           (Exact Name of Registrant as Specified in its charter)


           Israel                   0-27572                        N/A
 (State or Jurisdiction      (Commission File No.)         (IRS Employer
    of Incorporation                                   Identification No.)


                    P.O. Box 240, Yokneam 20692, Israel
       -------------------------------------------------------------
        (Address of principal executive offices, including zip code)

                             011-972-4-959-9000
       -------------------------------------------------------------
            (Registrant's Telephone number, including area code)

                               No Applicable
       -------------------------------------------------------------
       (Former name or former address, if changed since last report)


 Item 4.  Change in Registrant's Certifying Accountants.

 On February 10, 2000, the client/auditor relationship between ESC Medical
 Systems Ltd. (the "Company") and Luboshitz, Kasierer & Co. ("LKC"), the
 Company's independent accountants, ceased.  During the years ended December
 31, 1999 and 1998, and the subsequent interim period through February 10,
 2000 (the date LKC ceased to be the Company's independent accountants), (i)
 there were no disagreements with LKC on any matters of accounting
 principles or practices, financial statement disclosure, or auditing scope
 or procedure, which disagreements, if not resolved to the satisfaction of
 LKC, would have caused LKC to make a reference to the subject matter of the
 disagreements in connection with its reports in the financial statements
 for such years and (ii) there were no "reportable events" as described in
 Items 304(a)(1)(iv) of Regulations S-K.  The independent accountant's
 report of LKC on the Company's consolidated financial statements for the
 years ended December 31, 1999 and 1998 contained no adverse opinion or
 disclaimer of opinion and were not qualified or modified as to uncertainty,
 audit scope or accounting principles.

 The registrant has requested that LKC furnish it with a letter addressed to
 the Securities and Exchange Commission stating whether or not it agrees
 with the above statements.  A copy of such letter dated February 10, 2000
 is filed as Exhibit 16 this Form 8-K.

 On January 17, 2000, the Company has decided to appoint, with the approval
 of the Company's Board of Directors, the firm of Brightman, Almagor & Co,
 member firm of Deloitte, Touche, Tohmatsu as its independent accountants
 replacing LKC.

 Item 7.    Financial Statements and Exhibits
 (a)        Exhibits.
            Exhibit 16      Letter of Luboshitz, Kasierer & Co.



                                 SIGNATURE

      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.


                                       ESC MEDICAL SYSTEMS LTD.

                                       By:  /s/  Yacha Sutton

                                       ________________________________
                                       Name:   Yacha Sutton
                                       Title:  Chief Executive Officer


 Dated:         February 14, 2000
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SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549

                                  FORM 8-K
                               CURRENT REPORT

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

                             February 10, 2000
           ------------------------------------------------------
                     (Date of earliest event reported)

                          ESC MEDICAL SYSTEMS LTD.
           ------------------------------------------------------
           (Exact Name of Registrant as Specified in its charter)

           Israel                   0-27572                        N/A
 (State or Jurisdiction      (Commission File No.)         (IRS Employer
    of Incorporation                                   Identification No.)

                    P.O. Box 240, Yokneam 20692, Israel
       -------------------------------------------------------------
        (Address of principal executive offices, including zip code)

                             011-972-4-959-9000
       -------------------------------------------------------------
            (Registrant's Telephone number, including area code)

                               No Applicable
       -------------------------------------------------------------
       (Former name or former address, if changed since last report)

 Item 4.  Change in Registrant's Certifying Accountants.

 On February 10, 2000, the client/auditor relationship between ESC Medical
 Systems Ltd. (the "Company") and Luboshitz, Kasierer & Co. ("LKC"), the
 Company's independent accountants, ceased.  During the years ended December
 31, 1999 and 1998, and the subsequent interim period through February 10,
 2000 (the date LKC ceased to be the Company's independent accountants), (i)
 there were no disagreements with LKC on any matters of accounting
 principles or practices, financial statement disclosure, or auditing scope
 or procedure, which disagreements, if not resolved to the satisfaction of
 LKC, would have caused LKC to make a reference to the subject matter of the
 disagreements in connection with its reports in the financial statements
 for such years and (ii) there were no "reportable events" as described in
 Items 304(a)(1)(iv) of Regulations S-K.  The independent accountant's
 report of LKC on the Company's consolidated financial statements for the
 years ended December 31, 1999 and 1998 contained no adverse opinion or
 disclaimer of opinion and were not qualified or modified as to uncertainty,
 audit scope or accounting principles.

 The registrant has requested that LKC furnish it with a letter addressed to
 the Securities and Exchange Commission stating whether or not it agrees
 with the above statements.  A copy of such letter dated February 10, 2000
 is filed as Exhibit 16 this Form 8-K.

 On January 17, 2000, the Company has decided to appoint, with the approval
 of the Company's Board of Directors, the firm of Brightman, Almagor & Co,
 member firm of Deloitte, Touche, Tohmatsu as its independent accountants
 replacing LKC.

 Item 7.    Financial Statements and Exhibits
 (a)        Exhibits.
            Exhibit 16      Letter of Luboshitz, Kasierer & Co.

                                 SIGNATURE

      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.

                                       ESC MEDICAL SYSTEMS LTD.

                                       By:  /s/  Yacha Sutton

                                       ________________________________
                                       Name:   Yacha Sutton
                                       Title:  Chief Executive Officer

 Dated:         February 14, 2000