BackgroundSilicone oil tamponade is widely used in vitreoretinal surgery. In some cases, silicone oil may not be extracted for a long time or even permanently and is referred to as silicone oil-dependent eyes. In this study, we aimed to deduce a theoretical formula for calculating intraocular lens power for silicone oil-dependent eyes and compare it with clinical findings.MethodsA theoretical formula was deduced using strict geometric optical principles and the Gullstrand simplified eye model. The preoperative and postoperative refractive statuses of patients with silicone oil-dependent eyes who underwent intraocular lens implantation were studied (Group A, n = 13). To further test our derived theoretical formula, patients with silicone oil tamponade and first-stage intraocular lens implantation were included (Group B, n = 19). In total, 32 patients (32 eyes) were included in the study.ResultsIn group A, the calculated intraocular lens power based on our formula was 24.96 ± 3.29 diopters (D), and the actual refraction of the patients was 24.02 ± 4.14D. In group B, the theoretical intraocular lens power was 23.10 ± 3.08D, and the clinical intraocular lens power was 22.84 ± 3.42D. There was no significant difference between the theoretical and clinical refractive powers, and the intraclass correlation coefficient was 0.771 for group A and 0.811 for group B (both p ≤ 0.001). The mean absolute error for silicone oil-dependent eyes of the formula was 1.66 ± 2.09D. After excluding data for two patients with a flat cornea (corneal refractive power < 42D), the mean absolute error decreased to 0.83 ± 0.62D.ConclusionA strong correlation between the theoretical and clinical intraocular lens powers was observed, and the formula we deduced can be used to calculate the intraocular lens power for silicone oil-dependent eyes. This formula will help clinicians select a more appropriate intraocular lens for patients with silicone oil-dependent eyes, especially when the corneal refractive power is ≥42D.