This document provides instructions for performing subjective refraction using both distance and near vision tests. It discusses evaluating visual acuity with current prescriptions, estimating spherical and astigmatic errors, determining best sphere and refining the prescription. Tables are included showing relationships between visual acuity, refractive error and calculating residual sphere. Procedures for spherical correction using letter charts and duochrome tests are outlined. LogMAR and Snellen visual acuity charts are also described.