Exemplary embodiments of apparatus, system, computer-accessible medium, procedure and method are provided which can be used for providing laser steering and focusing for, e.g., incision, excision and/or ablation of tissue in minimally-invasive surgery. For example, the exemplary apparatus can include at least one optical element which can be configured to refract and/or diffract light provided in a structure which can be configured to be inserted into a body, where at least one of the optical element(s) is structured to receive the light at a first angle and generate a refracted and/or diffracted light at a second angle which can be different from the first angle relative to an optical axis. For example, an actuating arrangement can be provided, which can be configured to control the optical element(s), can be provided and situated at least partially within the at least one structure.