The results indicate that to reduce astigmatism in eyes with preoperative astigmatism of 0.5 D or more, a limbal 3.2 mm BENT incision should be placed at 10:30 o'clock. To prevent astigmatism postoperatively, the incision should be placed at the steepest meridian in eyes with preoperative astigmatism greater than 0.5 D; for preoperative astigmatism greater than 1.2 D, a 3.2 mm incision at the corneal limbus is insufficient and a wider incision or an additional incision is required.