Introduction: Accommodative convergence (AC) is the convergence induced by a determined amount of accommodation (A). Besides the many techniques described to correct esotropias, great distance/near incomitance is still a challenge in avoiding secondary exotropias and esotropias. Objective: To compare the surgical results obtained with double medial rectus recession and its relationship to distance/near incomitance and high hyperopias. Methods: 33 patients with esotropia and distance/near incomitance who where submitted to double medial rectus recession at Santa Casa de São Paulo, between 1980 and 1990 were retrospectively analyzed. There were two groups: those with more than 3.50 D of hyperopias (Group I) and those with less than 3.50 D (Group II). Results: Group I had a mean of 18.18 PD correction (72.72% of correction) for distance and 27.64 PD (63.36%) for near. Group II had a mean of 20.20 PD correction for distance (87.83%) and 34.60 PD (82.78%) for near. Conclusion: There was no statistical difference regarding the amount of distance/near incomitance reduction, between Groups I and II. The total amount of correction was greater for near but, in percentage, it was similar.
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