PURPOSE: To determine the characteristics and risk factors for occurrence of opaque bubble layer (OBL) during femtosecond laser-assisted flap creation for LASIK. METHODS: One hundred ninety-eight eyes of 102 consecutive patients who underwent LASIK flap creation performed with the Alcon WaveLight FS200 laser (Alcon Laboratories, Inc., Fort Worth, TX) were retrospectively analyzed in a cohort study. Preoperative manifest refraction, corneal keratometry, central corneal thickness, white-to-white corneal diameter, corneal hysteresis, corneal resistance factor, and programmed flaps parameters were collected. Digital images automatically recorded after flap creation were analyzed to measure OBL areas. Correlation tests were performed between preoperative corneal parameters and OBL areas. RESULTS: The incidence rate of OBL was 48% (103 eyes). The mean OBL area as a percentage of the corneal flap area in the OBL group was 4.25% +/- 7.16% (range: 0% to 32.9%). The central corneal thickness, corneal resistance factor, and corneal hysteresis were significantly positively correlated with the OBL area (r = 0.242, rho =.001; r = 0.254, rho =.028; and r = 0.351, rho < .0001, respectively). Corneal hysteresis and OBL area were positively correlated, independently of the central corneal thickness and other confounder factors with standardized coefficient (r = 0.353 +/- 0.227, rho =.002). CONCLUSIONS: This study confirms the already known OBL risk factors with a larger cohort and suggests for the first time that an elevated corneal hysteresis is an independent predictive risk for OBL occurrence.