Changes of accommodation power by aging were measured with pattern reversal visual evoked cortical potentials (VECPs) in 45 normal subjects and 32 patients suffering from diabetes mellitus. Transient VECPs were recorded by increasing minus power lenses in front of the eye at one-diopter steps, up to the point where no VECP was recordable. It was found that the amplitude of the P100 component became attenuated linearly with increased accommodation stimulus. The regression line was calculated from the VECP amplitude vs. accommodation stimulus plots (in diopters) and the objective accommodation was determined by extrapolating the line to 0 microV amplitude. The measured accommodation power with pattern VECPs was attenuated significantly in the normal group over 40 years old and in diabetics, and also was found to be larger by approximately 2.5 diopters than that obtained subjectively by the near-point rule.