Partially accommodative esotropia in children is due to accommodative factor in addition to anatomical factor. The former is corrected with spectacles, whereas the latter must be surgically treated. The authors handled 75 such cases by first prescribing spectacles for full correction of hyperopia, and surgical operations were performed to the residual esotropia after wearing the spectacles for 6 months. Patients surgically under-corrected were advised to wear over-correction spectacles, and patients surgically over-corrected to wear under-correction spectacles. Skiascopic examinations were done every 6 months; the physiological hyperopia decreased year by year, and the strength of hyperopic spectacles was decreased accordingly.