Abstract— A new method has been designed to correct myopia, hypermetropia, astigmatism and presbyopia of very high power. If 1mm of cornea is tucked, then it corrects 3.174 D & If 1mm of horizontal diameter of cornea is reduced, then it corrects +4.1D. This procedure is reliable, safe, cheapest and simplest. Because of the use of simple procedure to split the cornea, adjustable nonabsorbable sutures, correction of very high myopia and hypermetropia along with astigmatism and presbyopia, the procedure is expected to be accepted.