PURPOSE: To evaluate the clinical results of Akreos(R) hydrophilic acrylic intraocular lens (IOL) implantation compared with implantation of Acrysof(R) hydrophobic acrylic IOL. METHODS: We retrospectively analyzed each fifty eyes in 50 patients who had undergone phacoemulsification and implantation of Akreos(R) and Acrysof(R) IOLs, with a minimum follow-up period of one year. RESULTS: Final visual acuity better than 0.5 and 0.8 was 70% and 27% in the Akreos(R) implanted group, and 82% and 46% in the Acrysof(R) group. Predictability less than 1.0D was seen in 23 eyes (46%) in the Akreos(R) group. This is a significantly low percentage compared with that seen in 43 eyes (86%) in the Acrysof(R) group. The final spherical equivalent of -0.93+/-0.92D in the Akreos(R) group represented statistically significant myopic refractive error compared with -0.49+/-0.82D in the Acrysof(R) group. CONCLUSIONS: It is necessary to consider the myopic refractive error toDetermine the proper target refraction for the implantation of Akreos(R) IOL.