This study is carried out to evaluate the effect of placing the clear corneal incision(CCI) on the steep meridian, the effect of opposite clear corneal incision (OCCI) andthe effect of astigmatic keratotomy (AK) incisions on the pre-exisiting astigmatism(PEA) during phacoemulsification. It concluded that CCIs placed on the steepmeridian are recommended for PEA less than 1 diopter (D), OCCIs for moderatedegree of PEA and AK incisions for PEA more than 3D.