Internal strabismus is commonly referred to as “crossed eyes”, which not only affects aesthetics and visual function but also hinders the child’s mental health. There are many types of strabismus, some of which require surgery, some require glasses, and some require both glasses and surgery. Refractive accommodation strabismus is a type of strabismus that can be corrected with glasses and does not require surgery. Children with refractive accommodation strabismus usually have moderate to high hyperopia, with an average hyperopia of +4.75D (475 degrees) according to the literature, and the strabismus can disappear when the hyperopic refractive error is corrected. This type of child does not require surgery, but only glasses of the right prescription and appropriate adjustment of the prescription every six months.