Ablation depth of cornea in refractive keratectomy was calculated by Munnerlyn formula. The calculations were preformed for various optical diameter (4 mm~8 mm) and various amount of corrections (-1 Dptr ~ -12 Dptr). The results to be compared with the Munnerlyn approximated formula had little effect within lower corrections, but in higher corrections > 6 Dptr can be occurred the error of 1 Dptr. Although ablation depth were evaluated, the results were only calculated by mathematical model of geometric assumptions. Because ablation depth can vary with operation conditions, the correction factor should be considered not only ablation depth by Munnerlyn formula but also surgeon-specific factor.