Abstract. Using PubMed and our internal database, we extensively reviewed the literature on the technological advancements in calibration systems, with a motive to present an account of the development history, and latest developments in calibration systems used in refractive surgery laser systems. As a second motive, we explored the clinical impact of the error introduced due to the roughness in ablation and its corresponding effect on system calibration. The inclusion criterion for this review was strict relevance to the clinical questions under research. The existing calibration methods, including various plastic models, are highly affected by various factors involved in refractive surgery, such as temperature, airflow, and hydration. Surface roughness plays an important role in accurate measurement of ablation performance on calibration materials. The ratio of ablation efficiency between the human cornea and calibration material is very critical and highly dependent on the laser beam characteristics and test conditions. Objective evaluation of the calibration data and corresponding adjustment of the laser systems at regular intervals are essential for the continuing success and further improvements in outcomes of laser vision correction procedures.