Abstract
Optical studies have indicated that the penguin cornea is abnormally flattened and it is suggested that this adaptation minimizes the loss of refractive power which accompanies submergence in water. Study of the gross anatomy of the eye of the Adélie penguin supports the optical results; the cornea is small in diameter and it has an abnormally large radius of curvature. Histological study of the intraocular muscles indicates that an accommodative mechanism can compensate for refractive losses in water. The ciliary muscle as well as the iris muscles are striated. Direct action by the ciliary muscle on the crystalline lens is facilitated by the presence of scleral ossicles and an annular pad around the lens. The massive size of the sphincter muscle of the iris as well as its striated appearance agrees with a suggested role for the iris sphincter in accommodation in aquatic birds.

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