A device for cutting-out a human or animal tissue, such as a cornea, or a lens, said device comprising a femtosecond laser able to emit a L.A.S.E.R. beam as pulses, and means able to direct and focus said beam on or in the tissue for its cutting-out as such, said device being wherein the cutting-out device in that it comprises shaping means positioned on the trajectory of said beam, for modulating the phase of the wave front of the L.A.S.E.R. beam, according to a modulation set value calculated for distributing the energy of the L.A.S.E.R. beam in at least two impact points in its focal plane, corresponding to the cutting-out plane.