Abstract: Using a rapid freezing and sectioning technique, the distance between the lens and retina of the horse eye was measured. There is no indication of a ramp retina that could serve accommodation. The pupil axis of the eye coincides with the maximum lens to retina distance. The changes in the lens-retina distance are greater below the axis than above it. Calculations were made of refractive power of the horse eye from measurements of curvature and refractive indices of the ocular tissues. These calculations agree both qualitatively and quantitatively with retinoscopic measurements on live horses. Both show that the refractive state shifts in the direction of hyperopia above and below the axis and that this shift is greater below the axis than above it. Some dynamic accommodative ability in the living eye was observed.