Purpose: To determine whether or not myopic children have a larger lag of acco mmodation than emmetropic children under natural seeing conditions. Methods: In 61 myopic children (age, 9.5±1.3 years; spherical equivalent refractive error, -6.50 to-1.00D), accommodative response was objectively measured while they we re binocularly viewing a target at 50.5, 32.5, 20.9, or 16.0 cm (1.98-6.25 D) t hrough fully correcting glasses. In the 33 children who habitually wore spectacl es, the accommodative responses were also measured while they wore their own spe ctacles. As controls, 18 emmetropic children were recruited. Accommodative respo nse gradients and lags were compared between the groups after calibration for re sidual refractive errors and the vertex distance of the glasses. Results: With f ully correcting glasses, the myopic children showed a larger mean lag of accommo dation than the emmetropic children, as well as wide intersubject variation. How ever, when the children wore their habitual, usually undercorrecting, spectacles , accommodative lags markedly decreased, and a significant correlation was found between residual refractive errors after correcting for the spectacles and acco mmodative lags. Myopic children with near-point exophoria tended to show smalle r lags of accommodation. Conclusion: Under binocular viewing conditions, myopic children when viewing the target through fully correcting glasses tend to show l arger lags of accommodation than emmetropic children, but the lags of accommodat ion are usually reduced by their spectacle undercorrection. Methods: To determine whether or not myopic children have a larger lag of acco mmodation than emmetropic children under natural seeing conditions. Methods: In 61 myopic children (age, 9.5 ± 1.3 years; spherical equivalent refractive error, -6.50 to-1.00D) , accommodative response was objectively measured while they we re binocularly viewing a target at 50.5, 32.5, 20.9, or 16.0 cm (1.98-6.25 D) t hrough fully correcting glasses. In the 33 children who habitually wore spectacl es, the accommodative responses were Accommodative respo nse gradients and lags were more between the groups after calibration for re sidual refractive errors and the vertex distance of the glasses. Results: With f ully correcting glasses, the myopic children showed a larger mean lag of accommo dation than the emmetropic children, as well as wide intersubject variation. How ever, when the children wore their habitual, usually undercorrecting, spectacles, accommodative lags markedly decreased, and a significant correlation was found between residual refractive errors after correcting for the spectacles and acco mmodative lags. Myopic children with near-point exophoria tended to show smalle la las of accommodation. Conclusion: Under binocular viewing conditions, myopic children when viewing the target through fully correcting glasses tend to show l arger lags of accommodation than emmetropic children, but the lags of accommodat ion are usually reduced by their spectacle undercorrection.