Introduction: This study aimed to investigate two types of corneal flap thickness on opaque bubble layer (OBL) formation in Visumax femtosecond laser-assisted stromal for situ keratomileusis (FS-LASIK). Methods: This retrospective study analyzed 203 eyes of 103 patients (32 men and 71 women) who underwent Visumax FS-LASIK between January 2020 and June 2020, and according to corneal flap thickness, they were divided into the 100-μm group (64 eyes) and the 110-μm group (139 eyes). Anterior-segment examination revealed no abnormal findings. Preoperatively, intraocular pressure (IOP), central corneal thickness (CCT), residual stromal thickness (RST), spherical power, cylindrical power, flat keratometry (K1), steep keratometry (K2), and biomechanical parameters including deformation amplitude (DA) ratio, Integrated Radius, stiffness parameter at first applanation (SP-A1), and Ambrosio relational thickness to the horizontal profile (ARTh) were evaluated. Primary outcomes were the incidence of OBL formation in the two groups compared by the Chi-square test and the correlation between the incidence of OBL and the above preoperative data by Spearman's Rho test. Secondary outcomes were the comparisons corrected by the generalized estimating equation (GEE) model. Results: The incidence of OBL formation in the 100-μm group was 59.4 %, which was higher than that in the 110-μm group (23.0 %) with a significant difference (χ2 = 25.635, P