The term Esotropia refers to a type of Strabismus characterized by an inward deviation of one eye relative to the other eye. There are different kinds of Esotropia all depending upon the cause. When referring to Accommodative Esotropia (AE) we are talking about an esodeviation due to normal accommodation reflex in an uncorrected refractive error, that most of times, corresponds to hyperopia. One of the main issues of this pathology is the increase possibility of the development of amblyopia that means the reduced visual acuity of one eye due to an abnormal visual experience early in life. There is no gender or racial predilection to accommodative esotropia. Frequently a history of strabismus or hyperopia in the closest family is found. It may be the most common cause of strabismus during childhood. The main symptom is inward or upward deviation of one eye relative to the other eye. The main physical finding in AE is hyperopia.Various examinations are done like subjective refractive test, measure of visual acuity and angle of deviation should be estimated. Glasses prescription for the refractive error is the treatment of choice for accommodative esotropia. Mainly the refractive error is hyperopia, or can be combined with some degree of astigmatism. Patching therapy can be done with the objective to avoid or decrease amblyopia.Surgery may be required if the esodeviation becomes refractory to optical treatment.If glasses are worn faithfully and fusional patterns are established, many patients with refractive esotropia can maintain straight eyes without wearing glasses bythe time they are teenagers.