Comparisons of the published data on the density D of receptive fields of retinal ganglion cells and on the cortical magnification factor M indicated that M2 is directly proportional to D in primates. Therefore, the human M can be estimated for the principal meridians of the visual field from the density-distribution of retinal ganglion cells and from the density of the centralmost cones. Using the previously published empirical data, we estimated the values of the human M and express the values in four simple equations that can be used for finding the value of M for any location of the visual field. The monocular values of M are not radially symmetric. These analytically expressed values of M make it possible to predict contrast sensitivity and resolution for any location of the visual field. We measured contrast sensitivity functions at 25 different locations and found that the functions could be made similar by scaling the retinal dimensions of test gratings by the inverse values of M. Visual acuity and resolution could be predicted accurately for all retinal locations by means of a single constant multiplier of the estimated M. The results indicate that the functional and structural properties of the visual system are very closely and similarly related across the whole retina. Visual acuity, e.g., bears the same optimal relation to the density of sampling executed by retinal ganglion cells at all locations of the visual fields.