PURPOSE. To examine the refractive correction and corneal biomechanical strength after small incision lenticule extraction (SMILE) by using a 110-or 160-lm cap thickness.METHODS. Thirty-two human donor corneas were allocated into 4 groups, combining one of two cap thicknesses (110 and 160 lm) with one of two spherical corrections (À4 D and À8 D). Each cornea was mounted on an artificial anterior chamber. The chamber pressure was adjusted by an attached 8% dextran media column.The anterior and posterior sagittal 3-mm-diameter curvature (r sag3mm ) and the total corneal refractive power (TCRP 4mm,apex,zone ) were obtained before and after SMILE at a chamber pressure of 15 or 40 mm Hg. The average changes after surgery (D ¼ postoperative À preoperative) and at increased chamber pressure (d ¼ 40 mm Hg À 15 mm Hg) were compared. RESULTS. A 110-lm cap thickness caused more anterior flattening (Dr 15,À8D , 1.02 6 0.08 mm versus 0.60 6 0.17 mm), less posterior steepening (Dr 15,À8D , À0.19 6 0.11 mm versus À0.45 6 0.20 mm), and more myopic correction (DTCRP 15,À8D , À6.30 6 0.96 D versus À4.55 6 1.66 D) than a 160-lm cap thickness for À8 D SMILE (P < 0.034), but not for À4 D SMILE (DTCRP 15,À4D,110lm , À3.86 6 1.31 D versus DTCRP 15,À4D,160lm , À3.57 6 1.27 D, P ¼ 0.718). After SMILE, increased chamber pressure caused anterior steepening (P < 0.014), which was similar at cap thicknesses of 110 and 160 lm (dr À4D , À0.13 6 0.14 mm versus À0.09 6 0.05mm, P ¼ 0.431).CONCLUSIONS. For high myopic corrections, a 160-lm cap caused less anterior curvature flattening and more posterior steepening than a 110-lm cap, and consequently less myopic correction. The inflation test revealed a reduction in the biomechanical strength after SMILE; this was similar when using a 110-or 160-lm cap thickness.