Accommodative esotropia is one of the most common types of strabismus (crossed-eye) in childhood. The incidence is estimated at 2% of the population. It is usually found in patients with moderate amounts of hyperopia. As the patient accommodates or focuses the eyes, the eyes converge. The over-convergence associated with the accommodation to overcome a hyperopic refractive error can cause a loss of binocular control and lead to the development of esotropia.