UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                 SCHEDULE 13G

                  UNDER THE SECURITIES EXCHANGE ACT OF 1934

                   
                                 LCA-Vision Inc.
_________________________________________________________________
                               (Name of Issuer)

                                  Common
_________________________________________________________________
                        (Title of Class of Securities)

                                   501803209
                         ____________________________
                                (CUSIP Number)

Check the following box if a fee is being paid with this statement 
___.  (A fee is not required only if the filing person:  (1) has a 
previous statement on file reporting beneficial ownership of more 
than five percent of the class of securities described in Item 1; 
and (2) has filed no amendment subsequent thereto reporting 
beneficial ownership of five percent or less of such class.) (See 
Rule 13d-7).

*The remainder of this cover page shall be filled out for a 
reporting person's initial filing on this form with respect to the 
subject class of securities, and for any subsequent amendment 
containing information which would alter the disclosures provided 
in a prior cover page.

The information required in the remainder of this cover page shall 
not be deemed to be "filed" for the purpose of Section 18 of the 
Securities Exchange Act of 1934 ("Act") or otherwise subject to 
the liabilities of that section of the Act but shall be subject to 
all other provisions of the Act (however, see the Notes).

                                         Page 1 of 3 pages




CUSIP NO. 501803209                
          --------
                                     13G
_______________________________________________________________________________
1    NAME OF REPORTING PERSON
     S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON


     Stephen N. Joffe
_______________________________________________________________________________
2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP *
                                                   (a)_____
           Not Applicable                          (b)_____
_______________________________________________________________________________
3    SEC USE ONLY




_______________________________________________________________________________
4    CITIZENSHIP OR PLACE OF ORGANIZATION

     U.S.
_______________________________________________________________________________
                   5    SOLE VOTING POWER

      NUMBER OF        11,377,950
       SHARES      ____________________________________________________________
    BENEFICIALLY   6    SHARED VOTING POWER
       OWNED BY                 
         EACH           1,000
                  ____________________________________________________________
 
     REPORTING     7    SOLE DISPOSITIVE POWER
       PERSON                           
        WITH            11,377,950
                  ____________________________________________________________
                   8    SHARED DISPOSITIVE POWER
                                  
                        1,000
_______________________________________________________________________________
9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

    16,525,330 shares*
_______________________________________________________________________________
10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN 
     SHARES *

     Not Applicable                                
_______________________________________________________________________________
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9                

     41.5%
_______________________________________________________________________________
10   TYPE OF REPORTING PERSON *      

     IN
_______________________________________________________________________________

                    * SEE INSTRUCTION BEFORE FILLING OUT!
                              Page 2 of 3 pages


                           SCHEDULE 13G

                          -Stephen N. Joffe-

Item 1.

(a)  Name of Issuer

LCA-Vision Inc.

(b) Address of Issuer's Principal Executive Offices

7840 Montgomery Road
Cincinnati, OH  45236

Item 2.

(a)  Name of Person Filing

Stephen N. Joffe

(b) Address of Principal Business Office or, if none, Residence

7840 Montgomery Road
Cincinnati, OH  45236

(c) Citizenship

U.S.

(d) Title of Class of Securities

Common Stock

(e) CUSIP Number

501803 209

Item 3.

N/A



Item 4.  Ownership

(a) Amount Beneficially Owned

16,525,330 shares*

*Total consists of 11,378,950 shares owned outright by Dr. Joffe, and 3,852,649
shares which are owned by his wife, Sandra F.W. Joffe, for whom a 13G is being
filed under separate cover.  1000 of the total number of shares are jointly 
owned
by Dr. Joffe and his wife. Total also includes 1,129,448 shares of Common Stock
into which Dr. Joffe may convert, at any time, his 11 shares of Interim Series
Class B Preferred Stock and 164,283 shares of Common Stock into which Mrs. Joffe
may convert, at any time, her 1.6 shares of Interim Series Class B Preferred
Stock. 

(b) Percent of Class

41.5% of Common Stock, .001 par value per share

(c) Number of Shares as to which such person has:

(i) Sole power to vote or to direct the vote                 11,377,950
(ii) Shared power to vote or to direct the vote                   1,000
(iii) Sole power to dispose or to direct the disposition of  11,377,950
(iv) Shared power to dispose or to direct the disposition of      1,000


Item 5.

N/A


Item 6.

N/A


Item 7.


N/A

Item 8.


N/A


Item 9.


N/A



Item 10.

N/A



                                   SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.


                               
                                                      Date February 5, 1998


                                                      Stephen N. Joffe


                                                      /s/ Stephen N. Joffe
                                                      Signature