Accommodation is a dynamic change in the dioptric power of the eye that allows a change in focus from distant to near objects. This process is achieved by changing the shape of the lens, following contraction of the ciliary muscle, thereby releasing the zonular tension around the lens equator, according to the widely accepted accommodation theory of Helmholtz. 1 Numerous authors have confirmed this theory over time, including Fincham, 2 who demonstrated the ability of the elastic lens to round up after the release of zonular tension, and Glasser and Kaufmann, 3 who showed relaxation of the zonules due to ciliary muscle contraction along with other investigators. 4 The ciliary muscle is the engine that drives the accommodation process. It consists of three groups of muscle fibres (i.e., longitudinal, radial and circular), although their