Abstract: The equine eye was treated as a general lens system and calculations were done to determine image position in relation to the retina for objects at a distance of infinity, 100 m, and 1 m. The retina is 19.1 mm behind the posterior surface of the lens; therefore, the image appears 14.6 mm posterior to the retina at infinity and at 100 m, and 16.3 mm at 1-m distance on a horizontal axis. The animals studied were hyperopic. It is evident that the horse must move its head or eye, or both, for optimal visual acuity. At the same time, some objects in the total field of vision are imperceptible or indistinct.