Purpose: This study was investigated weather watching 2D and 3D images effecting on accommodative function (AF), and differences between changes of AF by 2D and 3D. Methods: 50 subjects (male 30, female 20) aged 20's to 40's years old (22.9±3.93 years) who are available to watching 3D images were participated for this study. Accommodative amplitude (AA) by near point of accommodation (NPA), accommodative response (AR), positive and negative relative accommodation (PRA, NRA), accommodative facility (AF) were measured before, after watching 2D and 3D images at 1 m distance for 30 minutes respectively. Results: Accommodative amplitude after both watching 2D and 3D images decreased comparing to before watching images, and AA after watching 3D images was significantly lower than after watching 2D images. AR after both watching 2D and 3D images increased comparing to before watching images, but there was no difference between 2D and 3D. PRA and NRA were not significantly different between before, after watching 2D and 3D images. Accommodation speed by AF was increased for before watching (13.52±3.32 cpm) following by for after watching 2D images (14.28±3.21 cpm) and for watching 3D images (14.90±3.27 cpm). Conclusions: Watching images at close distance is effect to accommodation functions, and sequence of AA decrease of before watching images following by after watching 2D images and after watching 3D images may effect to asthenopia with same sequence as AA decrease. The results of increase of AF after watching images, specially 3D images show a possibility of vision therapy and further detail VT studies using 3D images are required in the future.